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NY D84637




November 24, 1998

CLA-2-61:RR:NC:WA:353 D84637

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6104.63.2028, 6106.20.2030, 6505.90.8090, 6115.93.9020, 9505.90.6000.

Ms. Jinky A. Spires
Disguise Inc.
9040 Activity Road
Suite D
San Diego, CA 92126

RE: The tariff classification of costume sets from Mexico.

Dear Ms. Spires:

In your letter dated November 6, 1998, you requested a classification ruling. Samples were submitted for examination..

The submitted sample sets consists of Style # 239 Christina, Queen of the Prom, Style # 2130 Pretty Pierrot and Style # 5271 Loonette Deluxe costumes. The costume sets are packaged in a clear plastic bag with a hanger and a cardboard insert with a picture and description of the costume.

Style # 239 Christina, Queen of the Prom costume consists of a girls' dress and toy tiara. The well styled dress is made of knit 100% polyester fabric. There is an imitation gold lame bodice with white piping and a self tie at the neck, hidden elastic at the top back of the dress to hold it in place, shirring at the bodice to enhance the bustline, and gold net material over the knit white bottom portion of the dress. There is an attached banner across the front of the dress stating "Prom Queen." The essential character of the dress is imparted by the net portion.

Style # 2130 Pretty Pierrot costume consists of a girls' blouse, pants and jester hat. The well styled blouse is made of knit 100% polyester fabric. There is a self tie at the neck with a ruffle at the neckline, cuff, and bottom of the blouse, all with decorative contrasting piping. There are two sewn on pom pons on the front of the blouse. The pants are made of knit 100% polyester fabric with visible overlock stitching over a hidden elastic waistband. The pant cuffs are ruffled with decorative contrasting piping that matches the blouse. The jester hat is made of knit 100% polyester fabric. It consists of two roughly triangular pieces sewn together with sewn on pom pons at the end of each triangle and decorative contrasting piping at the base of the hat.

Style # 5271 Loonette Deluxe costume consists of a girls' blouse, bib and brace overalls, socks, hat and nose. The blouse is made of knit 100% polyester fabric. It has an unfinished bottom and cuffs, the neck is piped with a self tie. The bib and brace overalls are made of 100% polyester material. The straps are sewn onto the front of the garment and have a decorative fabric circle. There are two inch cuffs in a contrasting color that matches the piping on the blouse. The girls' socks are made of knit 100% polyester black and white striped fabric. There is a plastic hat with artificial hair and a nose made of red foam plastic.

ISSUE:

Whether the costumes are festive articles of chapter 95 or articles of fancy dress, of textiles, 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 and 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 9505.90.6000, 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 Styles # 239 Christina, Queen of the Prom costume dress, # 2130 Pretty Pierrot costume blouse and pants, and # 5271 Loonette Deluxe costume blouse and bib brace overalls are considered articles of fancy dress. The Prom dress has a finished neckline and well designed bodice. The Pretty Pierrot blouse has a finished neckline and well made ruffles at the neckline, cuff and bottom of the blouse; the pants have contrasting piping and well made ruffles. The Loonette blouse has a finished, piped neckline; the bib and brace overalls have well made cuffs and well designed decorative touches. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

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." For the Style # 239 Christina, Queen of the Prom costume, the tiara is governed by GRI 3(b) because the item is 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 in 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 prom dress.

The applicable subheading for the Style # 239 Christina, Queen of the Prom costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (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: Dresses: Of synthetic fibers: Other...Girls'." The general rate of duty will be 16.6% ad valorem. The textile category designation is 636.

In as much as the Style # 2130 Pretty Pierrot and Style # 5271 Loonette Deluxe costumes consist 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, for the Styles # 2130 Pretty Pierrot and # 5271 Loonette Deluxe costumes, the accessory jester hat, Loonette hat, red nose and socks must also be classified separately.

The applicable subheading for the Pretty Pierrot and Loonette Deluxe blouses 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 general rate of duty will be 33.6%. The textile category designation is 639.

The applicable subheading for the Pretty Pierrot pants and Loonette Deluxe bib and brace overalls will be 6104.63.2028, Harmonized Tariff Schedule of the United States (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 general rate of duty will be 29.3% ad valorem. The textile category designation is 648.

The applicable subheading for the Pretty Pierrot Jester Hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (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: Other: Not in part of braid...Other: Other: Other." The general rate of duty will be 20.7 cents per kilogram plus 7.5% ad valorem. The textile category designation is 659.

The applicable subheading for the Loonette Deluxe socks will be 6115.93.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other...Other." The general rate of duty will be 15.1% ad valorem. The textile category designation is 632.

The applicable subheading for the Loonette hat and nose will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The general rate of duty will be free. There is no textile category designation.

Based upon international textile trade agreements products of Mexico are not subject to quota. Categories 632, 636 and 659 do not require a visa; categories 639 and 648 require a visa for general rate merchandise .

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert S. Swierupski
Director,

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