United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D89103 - NY D89154 > NY D89132

Previous Ruling Next Ruling


April 13, 1999

CLA-2-61:RR:NC:WA:3:353 D89132

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6104.63.2028, 6106.20.2030, 6113.00.9086, 9505.90.6000

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from Taiwan.

Dear Mr. August:

In your letter of March 12, 1999 you requested a classification ruling. Samples were submitted for examination with your request.

All item #’s ending in the letter “H” are packaged on a hanger with a photo insert; all other item #’s are packed in a polybag with a photo insert.

Item #’s 8721 and H8721 Bell Bottom Galaxy Girl costume consist of a blouse, pants, and flimsy choker, glovelettes and belt. The blouse and pants are made of knit 100% polyester fabric. The blouse is sleeveless and features overlock stitching at the collar and neck, a finished stand up collar, and finished thick double piping at the neckline, arm holes and waist. The pants feature a turned, single stitch elasticized waist, and finished thick double piping at the bottom of the pant legs.

Item #’s 8719 and H8719 Millennium Girl costume consist of a dress, and flimsy top, stand up collar, glovelettes and boot tops. The dress is made of knit 100% polyester fabric that is visibly coated with plastic. The dress is sleeveless and features a rear hook and loop closure, a piped neckline, finished thick double piping at the arm holes and hem, and a number of decorative styling features.

Item #’s 8755 and H8755 Galaxy King costume consist of an item called a robe, and flimsy stand up collar and belt. Upon examination the robe was found to be a unisex garment and is considered a dress. It is made of knit 100% polyester fabric. The dress has long sleeves, a rear tie, a front insert of plastic coated silver fabric, finished thick piping at the neck, finished thick double piping at the cuffs, and a coated silver fabric hem that is unfinished.

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 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.

Item #’s 8721 and H8721 Bell Bottom Galaxy Girl costume feature a finished collar, piping and turned elastic waist. Item #’s 8719 and H8719 Millennium Girl costume feature piping and decorative styling features. Item #’s 8755 and H8755 Galaxy King costume feature finished piping and although there is an unfinished hem, it is made of material that does not easily fray. The 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.” In this case, for the Item #’s 8719 and H8719 Millennium Girl, and Item #’s 8755 and H8755 Galaxy King costumes, the flimsy top, stand up collar, glovelettes, boot tops and belt 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 these cases is the dress.

In as much as the Item #’s 8721 and H8721 Bell Bottom Galaxy Girl costume 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 choker, glovelettes and belt must also be classified separately. The applicable subheading for the Item #’s 8721 and H8721 Bell Bottom Galaxy Girl blouse 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 duty rate will be 33.3% ad valorem. The textile category designation is 639.

The applicable subheading for the Item #’s 8721 and H8721 Bell Bottom Galaxy Girl pants 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 rate of duty will be 29.1% ad valorem. The textile category designation is 648.

The applicable subheading for the Item #’s 8721 and H8721 Bell Bottom Galaxy Girl choker, glovelettes and belt 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 rate of duty will be Free.

The applicable subheading for the Item #’s 8719 and H8719 Millennium Girl costume will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other... Other: Other: Women's or girls'.” The rate of duty will be 7.4% ad valorem. The textile category designation is 659.

The applicable subheading for the Item #’s 8755 and H8755 Galaxy King 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 rate of duty will be 16.5% ad valorem. The textile category designation is 636.

Based upon international textile trade agreements products of Taiwan 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,

Previous Ruling Next Ruling

See also: