CLA-2 CO:R:C:G 083855 SM
Ms. Lorraine M. Dugan
Customs Department
Associated Merchandising Corporation
50 Terminal Road
Secaucus, NJ 07094
RE: Tariff classification of mouse costume
Dear Ms. Dugan:
Your letter of February 9, on behalf of Mervyns,
addressed to our New York office, requesting a tariff classi-
fication ruling for a mouse costume made in Taiwan, has been
referred to this office for reply.
FACTS:
A sample of Style MM-8 was submitted. It consists of
four pieces. A pair of wide-legged, pull-on, woven nylon
shorts has ribbon suspenders attached to the waist with
elastic at the back. An elasticized felt bow tie features
sequin trim. A pair of felt false ears attached to a headband
is also trimmed with sequins. A false nose with whiskers is
attached to an elastic band. All four pieces are packaged in
a clear plastic hanging container with a sheet of cardboard
showing a photograph of a woman wearing the costume.
ISSUE:
How is the mouse costume classified?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the
terms of the headings of the tariff and any relative section
and chapter notes and then, if nothing in the headings or
notes otherwise requires, in accordance with the remaining
GRI's.
-2-
Heading 9505, HTSUSA, provides for festive, carnival, or
other entertainment articles. The Explanatory Notes (EN), the
official interpretation of the HTSUSA at the international
level, indicate that this heading is intended to include arti-
cles of fancy dress, such as masks, false ears and noses,
wigs, false beards, and moustaches. However, Legal Note 1(e)
of Chapter 95 excludes from the headings of that chapter arti-
cles of fancy dress of textiles of Chapters 61 or 62.
The tariff does not define fancy dress. The definition
of a classification term is a question of law. Converters
Div. of American Hospital Supply Corp. v. United States, 861
F. 2d 710, 712 (Fed. Cir. l988). Tariff terms are construed
according to their common and commercial meanings which are
presumed to be the same. Nippon Kogaku (USA), Inc. v. United
States, 673 F. 2d 380, 382 (CCPA 1982). Webster's Third New
International Dictionary, Unabridged, at 822 (1965) defines
fancy dress as:
a costume (as for a masquerade or party) depart-
ing from currently conventional style and usu.
representing a fictional or historical character,
an animal, the fancy of the wearer, or a par-
ticular occupation . . .
As a masquerade or party costume representing an animal, Style
MM-8 falls within this definition of fancy dress. Since most
of it is of textile, it is excluded from Chapter 95 if classi-
fiable in Chapter 61 or 62.
Although a woman is shown wearing the costume, the
shorts are not identifiable as men's or women's. They are
therefore classifiable under the heading covering women's,
heading 6204, HTSUSA. Legal Note 8, Chapter 62, HTSUSA.
Heading 6215, HTSUSA, provides for the bow tie. Heading 9505,
HTSUSA, provides for the false ears and nose. Since no single
heading provides for all three articles, classification cannot
be determined under GRI 1.
GRI 3 generally provides for the classification of goods
that appear classifiable under two or more headings. GRI
3(a), providing for classification under the heading that is
the most specific, does not apply when, as here, each heading
considered refers to part only of the goods.
GRI 3(b) provides that "[m]ixtures, composite goods
consisting of different materials or made up of different
components, and goods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall be classified
as if they consisted of the material or component which gives
them their essential character . . . ."
-3-
The EN for GRI 3(b) provide interpretation of the terms
goods put up in sets for retail sale and essential character.
They state that goods put up in sets for retail sale are those
which:
(a) consist of at least two different articles
which are, prima facie, classifiable in
different headings . . .;
(b) consist of products or articles put up to-
gether to meet a particular need or carry out
a specific activity; and
(c) are put up in a manner suitable for sale
directly to users without repacking . . . .
The mouse costume consists of four articles prima facie clas-
sifiable under different headings. They are put up together
to enable the wearer to participate in Halloween activities,
which normally involve costumes. We assume that they are
imported packed for sale directly to users without repacking.
Thus the mouse costume meets the requirements for classifi-
cation as a set.
The EN state further that the factor determining essen-
tial character will vary with different kinds of goods. It
may be "the nature of the material or component, its bulk,
quantity, weight or value, or . . . the role of a constituent
material in relation to the use of the goods." With regard to
Style MM-8, it is the shorts that provide the essential char-
acter, since they are the most substantial portion of the
costume. The mouse costume is therefore classified as though
consisting of the shorts.
HOLDING:
The mouse costume, Style MM-8, is classified under
subheading 6204.63.3532, HTSUSA, textile category 648, a
provision for women's shorts of synthetic fibers.
-4-
Because of the changeable nature of the statistical
annotation, i.e., the ninth and tenth digits of the tariff
number, and the textile restraint categories, you should
contact your local Customs office before importation of this
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division