CLA-2 CO:R:C:T 957592 CMR
Director, International Trade Affairs
Hasbro
32 West 23rd Street
New York, NY 10010
RE: Revocation of 954886 of November 16, 1993; Classification of
certain children's dress-up sets
Dear Mr. Ranier:
This ruling is to inform you that Customs has reviewed its
decision in HRL 954886 of November 16, 1993, issued to you, and
is revoking the ruling for the reasons stated below.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed revocation of
Headquarters Ruling Letter (HRL) 954886 was published March 1,
1995, in the Customs Bulletin, Volume 29, Number 9.
FACTS:
HRL 954886 revoked HRL 083229 of January 24, 1989, which
involved the classification of certain children's dress-up sets
containing textile components. A sample set submitted with the
ruling request for HRL 083229 was described therein as including:
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.
Customs reviewed HRL 083229 in HRL 954886 and concluded that
the dress-up set at issue was a costume. As such, the ruling was
inconsistent with Customs view that the term fancy dress
encompassed "all" costumes and that costumes were thus excluded -2-
from Chapter 95 by Note 1(e). Note 1(e) directs that Chapter 95
does not cover fancy dress, of textiles, of chapter 61 or 62. To
correct the inconsistency, Customs revoked HRL 083229.
ISSUE:
Does the phrase "fancy dress, of textiles, of chapters 61 or
62" include "all" costumes?
LAW AND ANALYSIS:
In interpreting the phrase "fancy dress, of textiles, of
chapters 61 or 62" Customs initially took the view that fancy
dress included "all" costumes regardless of quality, durability,
or the nature of the item. Since issuance of HRL 954886, Customs
has reexamined its view regarding the scope of the term "fancy
dress" as it relates to costumes. Customs has determined that
costumes which are of a flimsy nature and construction, which
lack durability, and which are generally recognized as not normal
articles of apparel should not be excluded from classification
within Chapter 95 by operation of Note 1(e). Costumes of this
nature should not be considered within the scope of the phrase
"fancy dress, of textile, of chapter 61 or 62".
HOLDING:
As a result of this change in view regarding the scope of
Note 1(e) as it relates to costumes, and in order to ensure
uniformity and eliminate uncertainty, Customs is revoking HRL
954886 of November 16, 1993. Costumes such as those described in
HRL 083229 are classifiable in subheading 9505.90.6090, HTSUSA,
which provides for, among other things, festive, carnival or
other entertainment articles, other, other, other. Articles
classifiable herein are not subject to duty.
In accordance with section 625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division