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NY E86509





September 23, 1999

CLA-2-62:RR:NC:3:353 E86509

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6104.63.2028

Mr. Rafael Herandez
The Disney Store, Inc.
101 North Brand Boulevard, Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of a Buzz Light Year Costume from Indonesia.

Dear Mr. Hernandez:

In your letter dated August 23, 1999,you requested a classification ruling. A sample was submitted for examination with your request.

The submitted sample, no style number, is a unisex Buzz Light Year children’s costume that consists of a top and pants. The costume is composed of knit 100% polyester fabric. The top has long sleeves with cuffs, and a full back closure. The pants have an elasticized waistband and the foot portion is hooded to resemble a boot with elastic at the bottom.

ISSUE:

Whether the costumes are festive articles of chapter 95 or of textile articles of fancy dress 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 (GRIs). 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 GRIs 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 A Festive, carnival, or other entertainment. It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover A fancy dress, of textiles, of chapter 61 or 62. The ENs 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 A fancy dress, of textiles, of chapter 61 or 62, Customs initially took the view that fancy dress included A all costumes regardless of quality, durability, or the nature of the item. However, Customs has reexamined its view regarding the scope of the term A 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. The top has all finished seams, finished well made embellishments and cuffs. The waist of the pants is fully elasticized with the elastic encased in textile and sewn down and the embellishments are sewn onto the legs. 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 Buzz Light Year 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 *** must also be classified separately.

The applicable subheading for the 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 duty rate will be 33.1 percent ad valorem. The textile category designation is 639.

The applicable subheading for the 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,trousers, 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 percent ad valorem. The textile category designation is 648.

Based upon international textile trade agreements products of Indonesia 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 B. Swierupski

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