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July 28, 1999

CLA-2-61:RR:NC:3:353 E84739

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6104.43.2020, 6104.63.2011, 6104.63.2028, 6110.30.3055

Mr. Ted Conlon
Four Star International Trading Company
Williamsburg Square
229 East Main Street, Suite 201
Milford, MA 01757

RE: The tariff classification of a prisoner and witch costume from China.

Dear Mr. Conlon:

In your letter dated July 7, 1999 you requested a classification ruling.

The submitted samples are Styles 23163420H Adult and 23163421H Child “Prisoner” Halloween Costume, and 23163422 Adult and 23163423 Child Witch Halloween Costume. All the costumes are constructed of knit 100% nylon fabric. The adult and child costumes are identical to each other except for their size.

The Styles 23163420H Adult and 23163421H Child “Prisoner” Halloween Costume has 3 inch wide alternating black and white stripes. The unisex top pulls over the head, reaches to the hips and features a piped neck with a same fabric finished tie closure in the back, elasticized tunnel wrists and a turned bottom. The unisex pants feature an elasticized tunnel waist and finished ankles.

The Styles 23163422 Adult and 23163423 Child Witch Halloween Costume is black and features a piped neck with same fabric finished tie closure in the back, overlock stitch sleeves and hem , and a sewn on finished same fabric belt.

ISSUE:

Whether the costume is a festive article of chapter 95 or an article 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 (EN’s) 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 “prisoner” top has a piped neckline, elasticized tunnel wrists and finished hem; the bottom features an elasticized tunnel waist and finished legs. The witch outfit has a piped neckline and closure, and a sewn on finished same fabric belt . The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.

The applicable subheading for the Styles 23163420H Adult and 23163421H Child “Prisoner” Halloween Top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other....Other: Other: Women's or girls'” The rate of duty will be 33.1% ad valorem. The textile category designation is 639.

The applicable subheading for the Style 23163420H Adult “Prisoner” Halloween Bottom will be 6104.63.2011, 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: Women's: Other.” The rate of duty will be 29.1% ad valorem. The textile category designation is 648.

The applicable subheading for the Style 23163421H Child “Prisoner” Halloween Bottom 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 Style 23163422 Adult Witch Halloween Costume will be 6104.43.2010, 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...Women's.” The rate of duty will be 16.5% ad valorem. The textile category designation is 636.

The applicable subheading for the Style 23163423 Child Witch Halloween 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 China 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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