CLA-2 CO:R:C:G 084731 JBW
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 # 9930, is a woven nylon multi-colored
clown suit and matching cap, each with pompons of man-made
fibers. The second sample, Item # 9926, is a monk costume with
an attached hood that is constructed of knit polyester fabric and
includes a cord belt. The third sample, Item # 9928, is a
skeleton costume and accompanying hood, constructed of woven
nylon. 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 taken in
order.
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 clown costume and the monk costume are retail
packages containing items that are classifiable under different
headings. The clown costume package contains a clown suit
covered under Heading 6211, and a clown hat, classified under
Heading 6505, each item with pompons, covered under Heading
5808. The monk costume package contains a robe, classified under
Heading 6114, and a cord belt, classified under Heading 5607.
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.
Each package contains a single garment with other items
and, consequently, is 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 clown and monk
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. In each package,
the garment imparts the essential character to the 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
and therefore are considered women's garments. The design and
construction of the garments do not permit them to be classified
under precise headings and, therefore, the items are classifiable
under "other" categories. The clown costume, constructed of
woven nylon, is classified under subheading 6211.43.0090, HTSUSA,
as other garments, women's or girl's, of man-made fibers, other.
The monk costume, being constructed of knitted polyester, is
classified under subheading 6114.30.3070, HTSUSA, other garments,
knitted or crocheted, of man-made fibers, other, other, women's
or girl's.
The final item to be classified is the skeleton
costume. This costume consists of a garment and a hood, both of
woven nylon. The Explanatory Note 9 to Heading 6505 requires
classification of detachable hoods with the garments to which
they belong; consequently, the hood is classified with the
skeleton suit. The skeleton costume is classified under
subheading 6211.43.0090, HTSUSA, as other garments, women's or
girl's, of man-made fibers, other.
HOLDING:
The clown costume, Item # 9930, and the skeleton
costume, Item # 9928, are classified under subheading
6211.43.0090, HTSUSA, with a rate of duty of 17 percent ad
valorem, and fall within textile category 659. The monk costume,
Item # 9926, is classified under subheading 6114.30.3070, HTSUSA,
with a rate of duty of 16.1 percent ad valorem, and falls within
textile category 659. Garment 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 clown hat, from subheading 6505.90.6060, HTSUSA, is 659, and
the textile category for the cord belt to the monk's outfit, from
subheading 5607.50.4000, HTSUSA, is 669.
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