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April 5, 1999

CLA-2-61:RR:NC:WA:3:353 D89094

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020

Mr. Myron Polihoff
Daval N.Y., Inc.
100 Merrick Road
Suite 108 East
Rockville Centre, NY 11570

RE: The tariff classification of costume sets from Hong Kong.

Dear Mr. Polihoff:

In your letter dated February 24, 1999 you requested a classification ruling.

The submitted samples consist of All That Glitters Dress Up Assortment #5601 Fairy Princess and #5603 Sparkling Evening Dress Up sets. The costume sets will be packaged for retail sale in a cardboard box with a clear plastic lid.

#5601 Fairy Princess consists of a tutu, shoes, headband, necklace, earrings, wand and wings. The tutu is made up of knit net synthetic fabric with an unfinished edge which is cut into triangular points. There is a knit net synthetic/metallic thread fabric overskirt which covers approximately 1/3 of the tutu. The tutu and tutu skirt are attached to a 1 inch stylized ruffled waistband sewn onto a hidden elastic band with a tight single stitch.

#5603 Sparkling Evening Dress Up consists of a tutu, shoes, headband, necklace, earrings, wand and false sleeves. The tutu is made up of knit net synthetic fabric with a single stitched ribbon hem. There is a knit net synthetic fabric underskirt with an unfinished edge. The tutu and underskirt are attached to a stylized feather waistband sewn onto a hidden elastic band with a tight single stitch. The tutu is secured by a ribbon tie.

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.

Each of the tutus are made up with a stylized waistband sewn onto a hidden elastic band with a tight single stitch. Although some of the hems are unfinished, it is present on fabric that will resists runs and frays even at the raw edge. The overall amount of finishing is such that the article is 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.” In this case the shoes, headband, necklace, earrings, wand, wings and false sleeves 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 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 tutu.

The applicable subheading for the #5601 Fairy Princess and #5603 Sparkling Evening Dress Up sets will be 6104.53.2020, 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: Skirts and divided skirts: Of synthetic fibers: Other...Girls'.” The rate of duty will be 16.5% ad valorem. The textile category designation is 642.

Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.

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 212-637-7084.

Sincerely,

Robert S. Swierupski
Director,

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