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NY B84993




July 16, 1997

CLA-2-62:RR:NC:WA:353B84993

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020; 6104.63.2028; 6106.20.2030; 6114.30.3054 6505.90.6090; 9505.90.6090
Ms. Lydia Conception
Inter-Maritime Forwarding Corp.
156 William Street
New York, N.Y. 10039-2689

RE: The tariff classification Costumes from Madagascar

Dear Ms. Conception:

In your letter dated May 14, 1997, received in our office on May 22, 1997, you requested a classification ruling on behalf of your client Cesar Inc.. Samples were submitted for examination and will be returned per your request.

Three samples were submitted. Style 8526 Mora is a two piece costume consisting of a bare midriff top with long sleeves with finished elasticized cuffs and waist and a capped neck with string closures and an open v-neck at the rear with unfinished edges and long pants that have finished elasticized cuffs and waistband. There is also a veil accessory that is made up of rectangular fabric with raw edges and a narrow decorative fabric that serves as a tie for the head. Style 8570 Conejita is a three piece costume consisting of hat that simulates a rabbits head made up of plush knit fabric capped at the bottom with two well-formed rabbit ears with textile appliques and plastic inserts to keep the ears from sagging; a long sleeve dress with capped neckline with a net collar insert, plush sleeves and top with a heart applique, elasticized cuffs with net inserts, a skirt of netting and a ribbon tie at the waist; and pants with finished elasticized cuffs and waist. Style 8267 Pierrot is a three piece costume that consists of beanie with a sewn-on pom-pom made up of five panels sewn together with a finished edge; a collar accessory made up of two overlapping net layers with decorative edging, with a finished neck, also with decorative edging with a velcro closure at the back, and a one-piece long sleeve jumpsuit with finished elasticized cuffs and a capped neck with a velrco closure at the rear and a rear v-opening with finished edges.

ISSUE:

Whether the costumes are festive articles of chapter 95 or of textile articles of fancy dress classifiable under chapter 61 or 62.

LAW AND ANALYSIS

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and ant relative section of the chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs.

Heading 9505, HTSUSA, includes articles which are for "Festive, carnival, or other entertainment." It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover "fancy dress, of textiles, of chapter 61 or 62." The EN's to 9505, state that the heading covers:

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include:

(3) Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (not being articles of postiche- heading 67.04), and paper hats. However, the heading excludes fancy dress of textile materials,, of chapter 61 or 62.

In interpreting the phrase "fancy dress, of textiles, of chapter 61 or 62," Customs initially took the view that fancy dress included "all" costumes regardless of quality, durability, or the nature of the item. However, Customs has reexamined its view regarding the scope of the term "fancy dress" as it related to costumes. On November 15, 1994, Customs issued Headquarters Ruling Letter (HRL) 957318, which referred to the settlement agreement of October 18, 1994, reached by the United States and Traveler Trading. In HRL 957318, Customs stated that it had agreed to classify as festive articles in subheading 9505.90.6090, costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel.

In view of the aforementioned, Customs must distinguish between costumes of chapter 95 (festive articles), and costumes of chapters 61 and 62 (articles of fancy dress). This can be accomplished by separately identifying characteristics in each article that would indicate whether or not it is of a flimsy nature and construction, lacking in durability, and generally recognized as a normal article of apparel.

The submitted samples are comparable in construction and durability. The waists and cuffs have been finished with no visible overlock stitching. The amount of finishing touches and decorative features such as the appliques is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

In as much as Style 8526 and 8570 costumes consists of two distinct garments, Note 13, Section XI, of the HTSUSA is applicable and provides:

Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put in sets for retail sale.

Note 13 of Section XI requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles which may be packaged with the garments must also be classified separately. Accordingly the accessory pompons must also be classified separately.

Style 8526 Mora
The applicable subheading for the top will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for " women's or girls' blouses and shirts knitted or crocheted: Of man-made fibers: Other: Girls' Other." The rate of duty is 33.8 percent ad valorem. The subheading for pants will be 6104.63.2028 (HTS) which provides for " Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts divided skirts, trousers, bib and brace overalls, breeches and shorts (Other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Girls': Other: Other." The rate of duty will be 29.5 percent ad valorem. The applicable subheading for the veil will be 9505.90.6090 (HTS) which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other: Other." The rate of duty will be free.

Style 8570 Conejita
The applicable subheading for the hat with rabbit ears will be 6505.90.6090 (HTS) which provides for "Hats and other headgear, knitted or crocheted or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other." The rate of duty will be 33.8 cents per kilogram plus 12 percent ad valorem. The subheading for the dress will be 6104.43.2020 (HTS) which provides for " Women's or girls' suits, ensembles suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches or shorts (Other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls'." The rate of duty will be 16.7 percent ad valorem. The applicable subheading for the pants will be 6104.63.2028 (HTS) which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Girls':Other: Other." The rate of duty will be 29.5 percent ad valorem.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material component which gives them their essential character." In the case of Style 8367 Pierrot case the beanie and collar are governed by GRI 3(b) because these items are packaged as accessories with a single garment wherein each item in the set is classifiable under a separate heading. Pursuant to GRI 3(b), however, the accessory items is the set are classified in accordance with that article from which the set derives its essential character. Customs believes that the essential character of costumes consisting of a single garment with accessories is generally imparted by that garment, which in this case is the jumpsuit.

Style 8367 Pierrot
The applicable subheading for the jumpsuit will be 6114.30.3054 (HTS) which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other: Coveralls, jumpsuits and similar apparel: Women's or girls': Other." The rate of duty will be 15.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Martin Weiss at 212-466-5881.

Sincerely,

Paul K. Schwartz
Chief, Textiles and Apparel Branch

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