CLA-2 CO:R:C:T 088410 jlj
Ms. Barbara Willey, Import/Export Manager
Applause Inc.
6101 Variel Avenue
Woodland Hills, California 91367
RE: Classification of infants' two piece Halloween costumes
consisting of hats and bibs; festive articles
Dear Ms. Willey:
In your letter of Novemember 18, 1990, you requested a
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) for two piece infants' Halloween
costumes imported from Thailand. You submitted a sample witch
costume and descriptive literature.
FACTS:
The two piece infants' costumes consist of a bonnet or hat
and a bib. There are six styles of costume: witch, pumpkin,
ghost, bunny, kitty, and puppy. The costumes are similarly
constructed and made of 100 percent polyester tricot. They are
designed to be worn on Halloween. Each costume will be packaged
to be sold as a two piece set.
The witch's costume was submitted as a sample. It consists
of a pointed black witch's hat with a purple hood permanently
attached. A velco-type closure beneath the chin holds the cap
on the baby's head. The second article consists of a purple bib
with appliques of a star and a broom. Both pieces are made of
knit fabric.
ISSUE:
What is the correct HTSUSA classification of these infants'
costumes?
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs), taken in order.
The Explanatory Notes, the official interpretation of the
tariff at the international level, state in the section
regarding GRI 3 that "goods put up in sets for retail sale" are
defined as goods which consist of at least two different
articles which are prima facie classifiable in different
headings, which consist of articles put up together to meet a
particular need or carry out a specific activity, and which are
put up in a manner suitable for sale directly to users without
repackaging.
The instant costumes consist of hats, which are classified
in Heading 6505, and bibs, which are classified in Heading 6111.
They are put up together to be Halloween costumes and meet the
definition of "goods put up in sets for retail."
GRI 3 (b), HTSUSA, states that:
...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....
The instant sets cannot be classified on the basis of GRI 3 (a)
because they consist of items referred to in two different
headings. GRI 3 (a) requires that both headings must be regarded
as equally specific. The sets must therefore be classified
according to GRI 3 (b) on the basis of essential character.
The Explanatory Notes for GRI 3 (b) advise that the factor
which determines essential character will vary between different
types of goods. It may be determined by the nature of the
component, its bulk, quantity, weight or value or by the role of
the constituent item in relation to the use of the goods.
In the case of the instant costumes, an examination of the
sample costume and the descriptive literature submitted shows
that the role of the hat is far greater than the role of the bib
in determining the identity of the costumes. The witch's hat,
the rabbit's ears, the kitten's ears, and the dog's ears all
identify the costumes for the viewer. The role of the bib is
clearly secondary to the role of the hat in the costumes,
therefore the hat constitutes the essential character of the set.
The remaining question is whether the costumes are
classified in Heading 6505 as hats or in Heading 9505 as festive
or carnival articles.
Hats and headgear are generally classified in Chapter 65 of
the HTSUSA. However, Chapter 65, Note 1 (c), excludes doll's
hats, other toy hats, or carnival articles of Chapter 95. The
instant sets may be defined for tariff purposes as festive or
carnival articles of fancy dress. While Chapter 95, Note 1 (e),
excludes fancy dress of textiles of Chapters 61 or 62, these
headpieces are not classifiable in Chapters 61 or 62 and,
therefore, are not excluded from Chapter 95. Accordingly, having
been excluded from Chapter 65, the hat and bib costumes are
therefore classified under the provision for festive, carnival or
other entertainment articles: other: other, in subheading
9505.90.6000, HTSUSA. See Customs Headquarters Ruling Letter
085696 of NOvember 30, 1989, in which a similar issue was decided
in favor of Chapter 95.
HOLDING:
The infants' costumes at issue, consisting of hats and
bibs, are classified under the provision for other festive or
carnival articles in subheading 9505.90.6000, HTSUSA, dutiable at
the rate of 3.1 percent ad valorem. Goods originating in
Thailand which ar classified in this subheading and which meet
the requirements of the Generalized System of Preferences (GSP),
may enter the United States free of duty under the GSP.
Sincerely,
John Durant, Director
Commercial Rulings Division