CLA-2 CO:R:C:G 082984 CMR
9505.90.6000, 6204.43.4030, 6211.43.0090
Ms. Christine Berghofer
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey 07094
RE: Tariff classification of various Halloween costumes under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)
Dear Ms. Berghofer:
This ruling is in response to your letters of March 7, 1988, and
March 9, 1988, requesting the classification of various Halloween
costumes.
FACTS:
Eleven samples have been submitted for Customs review. The
samples will be returned to you as requested.
There are six children's costumes.
Style #2 (a four-piece ballerina costume), style #7 (a five-
piece devil costume), and style #8 (a four-piece rocker girl
costume), were previously classified in HRL 085365 of August 25,
1989, which was issued to your company.
Style #1 is a three-piece pumpkin costume consisting of an
orange felt hat with a stuffed green stem center, a felt orange
pumpkin body with elastic at the top and bottom, and an orange
colored eye mask held on with elastic.
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Style #3 is a four-piece bee costume consisting of two black
mesh wings with gold sequins, a black colored eye mask held on with
elastic, a black felt hat with gold sequins and gold antenna
attached, and a yellow felt vest with black stripes that covers the
front of the chest only.
Style #5 is a six-part pirate costume consisting of a nonwoven
felt hat, a nylon taffeta vest with white trim, a nylon black and
white striped skirt, a black eye patch held on with elastic, one gold
earring, and a red satin belt.
The remaining costumes are for adults.
Style PU-2, a three-piece pumpkin costume, was classified in HRL
083852 of May 22, 1989, and style MM-8, a mouse costume, was classi-
fied in HRL 083855 of June 6, 1989. Both rulings were issued to your
company.
Style RD-2 is a two-piece rag doll costume consisting of a 100
percent nylon satin dress with short sleeves and an attached bib, and
a red yarn wig made of 100 percent acrylic.
Style TC-1 is a three-piece traditional clown costume consisting
of a red foam nose, a royal/red felt hat with red pompoms and a 100
percent nylon satin jumper with long sleeves and three pompoms down
the front.
Style MA-4 is a four-piece French maid costume consisting of a
100 percent nylon black bib apron with white ruffle, two 2 1/2-inch
wristlets in white 100 percent nylon satin ruffles with elastic, a
headband with 100 percent nylon satin ruffle and elastic strap, and a
mask with black elastic.
ISSUE:
Are the submitted costumes classifiable as toys in Chapter 95,
or are they considered fancy dress classifiable in Section XI by
application of exclusion Note 1(e) of Chapter 95?
LAW AND ANALYSIS:
Under the HTSUSA, toys are classified in Chapter 95. How-
ever, Note 1(e) excludes articles of "fancy dress, of textiles, of
chapter 61 or 62" from classification within Chapter 95.
Fancy dress is defined in Mary Brooks Picken's The Fashion
Dictionary as:
Costume representing a nation, class, calling, etc., as worn to
costume ball or masquerade party. (Page 134)
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Webster's Third New International Dictionary, Unabridged, at 822
(1965) defines fancy dress as:
a costume (as for a masquerade or party) departing from
currently conventional style and usu. representing a fictional
or historical character, an animal, the fancy of the wearer, or
a particular occupation . . .
Costume is defined in Mary Brooks Picken's The Fashion Dictionary as:
1. Complete dress or apparel, including all outer garments and
accessories worn at one time. Also, dress in general; but
incorrectly used for a dress. Compare DRESSES. 2. Type of
dress for wear to fancy dress ball. See FANCY DRESS. 3. Type
of dress characteristic of any country, period, class, or
calling. (Bold added) (Page 90)
From the same source, we find the following terms and definitions:
apparel: Clothing of all sorts; * * * (Page 6)
clothing: Any wearing apparel. For types, see SPORTS CLOTHES
and DRESSES. (Page 70)
garment: Any article of apparel, chiefly one made of fabric.
(Page 160)
Under the topic heading "Dress and Dresses" is the directive "Also
see FANCY DRESS." (Page 109)
In Webster's II New Riverside University Dictionary, at 118
(1984), apparel is defined as: "1. Clothing. 2. Something that
covers or adorns." Costume is defined as: "1. A prevalent style of
dress, including clothing, accessories, and hairdos. 2. A style of
dress typical of a particular time, country, or people, often worn in
a play or at a festival. 3. A set of clothes appropriate for a
particular occasion or season."
From the above definitions, it appears that the terms apparel,
clothing, and garment are interchangeable. It also appears clear
that fancy dress is a costume and that a costume is apparel or
clothing of a particular type.
The Note 1(e) exclusion includes all fancy dress of textile
materials and appears to leave no room for differentiating between
costumes based on their construction, utilitarian value, and use.
In October 1983, the Nomenclature Committee of the Customs
Cooperation Council, at the request of the Australian Administration,
considered the classification of children's "Spiderman" and "Hulk"
suits; a cowboy suit composed of a waistcoat and chaps with holster,
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of textile material; a cowboy suit composed of a waistcoat and
trousers incorporating a simulated belt with holster, of textile
material; and an Indian girl costume consisting of a dress, a
headband and simulated braids, of textile material. The
classification issue then, as in this case, was whether the costumes
were classifiable as toys in Chapter 97 (now known as Chapter 95), or
as textile articles of Section XI. The Committee decided the
costumes were fancy dress, classifiable in Section XI by application
of exclusion Note 1(e) to Chapter 97 (now Chapter 95). Annex F/5 to
Doc. 30.550 E (NC/51/Oct. 83).
Although not bound by this decision of the Nomenclature
Committee, Customs believes it illustrates the intent of the Note
1(e) exclusion to Chapter 95, and the meaning of fancy dress as it is
used in that exclusion. In accordance with the Committee's decision
and Note 1(e) to Chapter 95, costumes of textile materials are
classifiable in Section XI.
Note 13 of Section XI provides:
Unless the context otherwise requires, textile garments of
different headings are to be classified in their own headings
even if put up in sets for retail sale.
Note 13 of Section XI requires that textile garments of differ-
ent 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. How-
ever, costumes consisting of single garments with accessories do not
fall into the purview of Headnote 13. Therefore, single garments
with accessories may be classifiable as sets by application of
General Rule of Interpretation 3(b) according to the item in the set
from which the set derives its essential character. Customs believes
that the essential character of costumes consisting of single
garments with accessories is generally imparted by the garment since
without the garment you would merely have a collection of accessory
items.
Hats and headpieces are generally classified in Chapter 65 of
the HTSUSA. However, Chapter 65, Note 1(c), excludes "doll" hats,
other toy hats or carnival articles of Chapter 95. Chapter 95, Note
1(e) excludes sports clothing or fancy dress, of textiles, of Chapter
61 or 62. While the costume hats and headpieces could be considered
to fall within the meaning of fancy dress of textiles, they would not
be classified in Chapter 61 or 62, but in Chapter 65; therefore, the
exclusionary note does not apply.
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HOLDING:
Style #1, the orange felt pumpkin body, stem hat and mask are
classifiable as a set. They are classified under the provision for
the felt pumpkin body. The pumpkin body is classified under the
provision for garments, made up of fabrics of heading 5602 or 5603,
other, in subheading 6210.10.4025, HTSUSA, textile category 659,
dutiable at 17 percent ad valorem.
Style #3, the bee costume, is classifiable as a set under the
provision for the vest which is classifiable under the provision for
garments, made up of fabrics of heading 5602 or 5603, other, in
subheading 6210.10.4025, HTSUSA, textile category 659, dutiable at 17
percent ad valorem.
Style #5, the pirate costume, is separately classified since it
consists of more than one garment. The black acetate vest of the
pirate costume is classifiable in other garments, women's or girls',
of man-made fibers, vests, in subheading 6211.43.0080, HTSUSA,
textile category 659, dutiable at 17 percent ad valorem. The black
and white nylon skirt is classifiable as a girls' skirt, of other
textile materials, of synthetic fibers, other, other, girls', in
subheading 6204.53.3020, HTSUSA, textile category 642, dutiable at 17
percent ad valorem. The red satin belt, assuming it is of man-made
fibers, is classifiable under the provision for accessories in
subheading 6217.10.0030, HTSUSA, textile category 659, dutiable at
15.5 percent ad valorem. The eye patch, hat, and gold earring are
classifiable as toys in subheading 9505.90.6000, HTSUSA, dutiable at
3.1 percent ad valorem.
Style RD-2, the rag doll costume, is classifiable as a set under
the applicable provision for the dress. The dress is classifiable in
the provision for dresses of synthetic fibers, other, other in
subheading 6204.43.4030, HTSUSA, textile category 636, dutiable at 17
percent ad valorem.
Style TC-1, the clown suit, is classifiable as a set. The
costume is classified under the provision for the jumpsuit. The
jumpsuit is classified under the provision for other garments,
women's or girls', of man-made fibers in subheading 6211.43.0090,
HTSUSA, textile category 659, dutiable at 17 percent ad valorem.
Style MA-4, the French maid costume, is classifiable as a set
since the only garment is the apron; the rest of the items are
accessories. The costume is classified under the applicable
provision for the apron which is the provision for other garments,
women's or girls', of man-made fibers in subheading 6211.43.0090,
HTSUSA, textile category 659, dutiable at 17 percent ad valorem.
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As stated above, style PU-2, a three-piece pumpkin costume, was
classified in HRL 083852 of May 22, 1989, issued to your company. In
that ruling, the pumpkin costume was classified in subheading
6211.43.0090, HTSUSA, under the provision for other garments. We are
hereby modifying the classification of the pumpkin costume. It is
more properly provided for under the provision for garments, made up
of fabrics of heading 5602 or 5603, other, in subheading
6210.10.4025, HTSUSA, textile category 659, dutiable at 17 percent ad
valorem.
Pursuant to section 177.9, Customs Regulations (19 C.F.R.
Section 177.9), HRL 083852, copy attached, is modified in conformity
with the foregoing.
The designated textile and apparel category may be subdivided
into parts. If so, the visa and quota requirements applicable to the
subject merchandise may be affected. Since 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 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
updated weekly and is available for inspection at your local Customs
office.
Due to the changeable nature of the statistical annotation (the
ninth and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins