CLA-2 CO:R:C:T 954886 CMR
TARIFF NO: 6104; 6114
Director, International Trade Affairs
Hasbro
32 West 23rd Street
New York, NY 10010
RE: Revocation of HRL 083229 of January 24, 1989; Classification
of children's dress-up sets containing apparel-type articles;
dress-up sets v. costumes v. fancy dress; dress-up sets
having the completeness of a costume are to be considered
costumes and classified as costumes
Dear Mr. Ranier:
On January 24, 1989, this office issued a ruling,
HRL 083229, to Hasbro regarding the classification of certain
children's dress-up sets. A sample was submitted for review and
was stated to be representative of a line of various articles
packaged and sold under the name "Getting Pretty". It has come to
our attention that an inconsistency exists in the classification
of certain articles, known as dress-up sets, and costumes. For
that reason, we have reviewed this area. The dress-up sets of
particular concern to Customs are the sets which are in essence
boxed costumes. The ruling issued to Hasbro appears to have
involved some dress-up sets which were basically costumes. For
that reason, Customs is issuing this modification of HRL 083229 to
Hasbro in regard to those sets.
FACTS:
The sample that was submitted in HRL 083229 was described
therein as a packaged set known as the "Starlet". The set
included:
an extremely short knit strapless dress, of sorts, with
iridescent ruffles, two elasticized iridescent sleeve puffs,
a string of beads, a pair of clip-on earrings, and a toy
plastic microphone. -2-
In your letter requesting a ruling, you described the dress-
up sets and discussed a distinction between the sets and costumes.
In your letter of March 8, 1988, the sets are described as
containing "imitations of adult wearing apparel made of textile
materials" and "additional toy accessories such as a toy
microphone, a toy scepter, and also toy jewelry such as a necklace,
a bracelet and earrings." The sets were designed for girls, ages
3 to 6 and the size ranges were from 3 to 6x. In this letter, you
stated that your product did not consist of costumes. This appears
based on your belief that "costumes are always associated with
holidays or special occasions and [your] sets, and the marketing
of them, are not set forth in this manner." You stated that your
product was designed for year round play by children playing grown-
up.
A letter in the file (from a director for soft toy engineering
at Hasbro to another company) apparently submitted to Customs to
support your classification position, refers to the dress-up sets
as "kid sized, role playing sets". In the letter, a statement
referencing similar products currently on the market refers to
these similar products as "similar costume dress up outfits".
[Emphasis added.]
ISSUE:
Are dress up sets consisting of a textile article, or
articles, which form a costume, classifiable as toys of Chapter
95, or classifiable as costumes, i.e., fancy dress, excluded from
Chapter 95?
LAW AND ANALYSIS:
Customs has issued numerous rulings on the classification of
textile costumes under the Harmonized Tariff Schedule of the United
States. Based upon Note 1(e) of Chapter 95 which excludes fancy
dress of textiles of Chapters 61 or 62, Customs has excluded
textile costumes from classification within Chapter 95. The
exclusion is based upon Customs understanding of the meanings of
the terms fancy dress, costume, and apparel. See for example,
HRL 087291 of December 4, 1990, HRL 082984 of October 23, 1989 and
084601 of September 8, 1989.
From the letters in the file which have been referenced, it
is clear that your company was aware that at least some of the
dress up sets at issue may be viewed as costumes. Customs erred
in accepting the argument that packaging and marketing for year -3-
round use for playing grown-up or dress-up, in and of itself,
caused what would otherwise be viewed as a costume to become
something else, i.e., a toy. Whether a costume is marketed for
use during a holiday, such as Halloween, or for a special occasion,
such as a costume party, or for year round use, it is still a
costume.
When a dress up set (such as the one described in HRL 083229,
the Starlet) contains fancy dress of textile and has the
completeness of a costume, it will be considered a costume
regardless of how it is packaged. In other words, dress up sets
which consist of fancy dress of textile (such as a short knit
strapless dress or a tunic or a skirt) and other items which taken
together as a whole create a costume will be classified in the same
manner and following the same analysis as costumes previously ruled
upon by Customs.
Most dress up sets consist principally of toy items packaged
on occasion with an item of textile, such as a piece of fabric.
These sets do not form costumes nor is the textile item generally
recognizable as fancy dress. These sets will continue to be
classified as toys. This office has been advised by the National
Import Specialist for toys that the majority of dress up sets fall
within this latter description and, in fact, the bulk of products
known and marketed as dress up sets do not contain any item of
textile.
In the case of the dress up set described in HRL 083229,
Customs believes it is more properly viewed as a costume and as
such, subject to Note 1(e) of Chapter 95, which states that Chapter
95 does not cover "sports clothing or fancy dress, of textiles, of
chapter 61 or 62." As the items packaged with the dress serve as
accessories to the dress and to complete the costume, we believe
the dress and accompanying items are classifiable together as a set
under General Rule of Interpretation 3(b). Following GRI 3(b), the
set is classifiable by that component which imparts the essential
character. We believe the essential character is conferred by the
dress as it is the greatest bulk and is central to the costume
bringing the other items together to create the costume.
HOLDING:
In order to ensure uniformity of classification and treatment,
per 19 CFR 177.9(d), Customs is revoking HRL 083229 of January 24,
1989, effective with the date of this letter, to accord with the
above analysis. As a result of this revocation, the sample at
issue in HRL 083229, i.e., the Starlet dress up set, is
classifiable in the appropriate provision of Chapter 61 for the
knit strapless dress. Without a sample to review or information
regarding the fiber content of the dress, Customs -4-
cannot state which heading in Chapter 61, 6104, HTSUSA, which
covers knit dresses or 6114, HTSUSA, which covers other knit
garments, is appropriate for the dress.
This notice to you should be considered a revocation of HRL
083229 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 083229 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of future
transactions in merchandise of this type, this revocation of HRL
083229 will be in effect. We recognize that pending transactions
may be adversely affected by this revocation in that current
contracts for importation arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may, at your discretion, notify this office and may
apply for relief from the binding effects of this decision as may
be warranted by the circumstances. However, please be advised that
in some instances involving import restraints, such relief may
require separate approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division