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March 31, 1999

CLA-2-61:RR:NC:3:353 D89224


TARIFF NO.: 6114.30.3054; 6114.30.3070; 6104.43.2010

Mr. Samuel Pontieri
Alpha Int’l.
40 Parker Rd., Suite 201
Elizabeth, NJ 07207

RE: The tariff classification of Prince of Doom, Julius Ceasar and Greek Goddess Costumes from Taiwan.

Dear Mr. Samuel Pontieri:

In your letter dated March 9, 1999, on behalf of Spencer Gifts Inc., you requested a classification ruling. Samples were submitted for examination with your request and are being returned to you.

The submitted samples, Styles Spencer #4, #5 and #6 Prince of Doom, Julius Caesar and Greek Goddess are unisex costumes which consists of knit 75% cotton/ 25% polyester fabric. Spencer #4, Prince of Doom consists of a jumpsuit and cape. The jumpsuit has long pants, and sleeves with a 5 1/2" inch cuffs at the wrists, with a hook and loop closure. There is piping around the neckline and an opening at the back of the neck with a fabric self tie. The cape is thigh length with a large stand up collar and a hook an loop closure at the neck. There is gold rick rack down the front and back of the garment. Spencer #5, Julius Caesar consists of a ankle length, dress like garment with a large scarf like item attached to the dress that drapes over the shoulder. The garment has a jewel neckline with rick rack and a brocade trim at the neck wrists and on the scarf. Spencer #6, Greek Goddess is a ankle length dress with a square neckline and a piece of fabric that drapes over the shoulder. It also has a trim of rick rack and brocade fabric a the neckline.


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


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 pastiche- 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 submitted samples are comparable in construction and durability and can be worn many times. All the inner seams are finished and there is over locking stitching on the others. The garments have significant finished decorative styling. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

In as much as the Prince of Darkness, Style Spencer #4 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.

The applicable subheading for the Prince of Darkness, Spencer #4 costume jumpsuit will be 6114.20.0052, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of cotton, Coveralls, jumpsuits and similar apparel: Other: Women’s.” The duty rate will be 11.2 percent ad valorem. The textile category designation is 359.

The applicable subheading for the Prince of Darkness cape, will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of cotton, Other: Women’s or girls.” The rate of duty will be 11.2 percent ad valorem. The textile category designation is 359.

The applicable subheading for the Spencer #5, Julius Caesar and Spencer #6, Greek Goddess costumes will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s’s or girls’...dresses,...knitted or crocheted: Dresses: Of cotton, Women’s.” The rate of duty will be 11.8 percent ad valorem. The textile category designation is 336.

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.


Robert B. Swierupski

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