CLA-2 CO:R:C:G 084730 JBW
6505.90.6060
Ms. Lori Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105
RE: Classification of Halloween Costumes
Dear Ms. Aldinger:
Your letter of May 9, 1989, on behalf of the Rite Aid
Corporation, addressed to our New York office, has been referred
to this office for a binding ruling on the classification of
Halloween costumes under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
You submitted three costume samples for classification.
The first sample, Item # 9922, is a knitted polyester cave man
outfit with what appears to be an accessory head band of the same
material. The second sample, Item # 9918, is a knitted polyester
convict suit with a matching cap of the same material. The third
sample, Item # 9920, is a pirate costume consisting of knit
polyester pants and headpiece and a woven nylon vest. The
samples are packaged for retail sale.
ISSUE:
What is the classification of the Halloween costumes
under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA. GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's.
Heading 9505, HTSUSA, provides for festive, carnival,
or other entertainment articles. However, Legal Note 1(e) to
this Chapter excludes from this Chapter "fancy dress" of textiles
of Chapters 61 or 62. Prior Customs ruling letters have
interpreted masquerade or party costumes of textile materials to
fall within the exclusion of the Legal Note. Halloween costumes
are therefore classifiable in either Chapter 61 or Chapter 62 of
Section XI.
The costumes under consideration are retail packages
containing items that are classifiable under different headings.
The cave man costume consists of an outfit classified under
Heading 6114 and a headband classified under Heading 6505. The
convict costume consists of a convict suit covered under Heading
6114, and a convict hat, classified under Heading 6505. The
pirate costume package contains pants, classified under Heading
6104, a vest classified under Heading 6211, and a headpiece,
classified under Heading 6505. Note 13 of Section XI requires
that textile garments of different headings be separately
classified, even if put up in sets for retail sale. This Note,
however, does not prevent single garments packaged with other
items from being classified as sets.
The cave man and convict costume packages each contain
a single garment with another item and, consequently, are not
within the exclusion of Section Note 13. GRI 3 applies when
goods are classifiable under two or more headings. GRI 3(b)
covers goods put up in sets for retail sale. The Explanatory
Notes, which represent the official interpretation of the HTSUSA
at the international level, for GRI 3(b) define "goods put up in
sets for retail sale." Such goods: (a) consist of at least two
different articles that are classifiable in different headings,
(b) consist of products put up together 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
cave man and convict costumes therefore are sets, the specific
activity being the participation in Halloween activities.
GRI 3(b) requires classification of goods put up in
sets as if they consisted of the component that gives them their
essential character. The Explanatory Notes state that the factor
determining essential character may vary as between different
kinds of goods. The Notes suggest that essential character may
be determined by the nature of a component or material, its bulk,
quantity, weight, or value, or by the role of a constituent
material in relation to the use of the goods. The garment
imparts the essential character to the cave man or convict set.
The garment has the greatest bulk, weight, and value, and it
provides the principal costume feature of the set.
The garments are not identifiable as men's or women's,
even though the cut of the cave man suit requires that a woman
wear a shirt or other top, and therefore are considered under
women's garments. The construction and design of the cave man
and convict costumes do not permit the garments to be classified
within a more precisely defined heading and, consequently, these
items are classifiable under "other" categories. These items,
constructed of knitted polyester, are classified under subheading
6114.30.3070, HTSUSA, other garments, knitted or crocheted, of
man-made fibers, other, other, women's or girl's.
The pirate costume consists of two garments classified
under separate headings and, therefore, according to Section Note
13, may not be considered a set. The items must be separately
classified. According to the Textile and Apparel Category
Guidelines, CIE 13/88, "trousers" or "breeches" are outerwear
garments with leg separations extending to the upper thigh or
below. They are held to the body by, among other ways,
elasticized waistbands. The pants meet this description and
consequently, being constructed of knitted polyester, are
classified under subheading 6104.63.2010, HTSUSA, as women's
trousers or breeches, of synthetic fibers. The vest is made of
woven nylon and is classified under subheading 6211.43.0080,
HTSUSA, as other garments, women's or girl's, of man-made fibers,
vests. The headpiece is classified under subheading
6505.90.6060, HTSUSA, as other headgear, knitted, of man-made
fibers, not in part of braid.
HOLDING:
The cave man costume, Item # 9922, and the convict
costume, Item # 9918, are classified under subheading
6114.30.3070, HTSUSA, and fall within textile category 659. The
applicable rate of duty is 16.1 percent ad valorem. Garments and
clothing accessories entered as components of sets require
separate visas and separate statistical reporting for quota
purposes, pursuant to the directive of December 23, 1988, from
the Committee for the Implementation of Textile Agreements. The
textile category for the cave man headband and the convict hat,
from subheading 6505.90.6060, HTSUSA, is 659.
The items in the pirate costume, Item # 9920, are
classified separately: the pants, under subheading 6104.63.2010,
HTSUSA, rate of duty, 30 percent ad valorem, textile category
648; the vest under subheading 6211.43.0080, HTSUSA, rate of
duty, 17 percent ad valorem, textile category 659; and, the
headpiece under subheading 6505.90.6060, HTSUSA, rate of duty,
39.7 cents per kilogram plus 14.1 percent ad valorem, textile
category 659.
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