CLA-2 RR:TC:FC 957952 ASM
Mr. Scott Fraistat
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501
RE: Request for tariff classification of costumes from Taiwan
Dear Mr. Fraistat:
This letter is in response to your request for a ruling
regarding the classification of four costumes.
FACTS:
There are four samples submitted with this ruling request
which are identified as follows: Fairytale Princess (48977),
Spider Woman (48974), The Count (48975), and Mardi Gras (48976).
All items are made from man-made fibers (synthetic).
The Fairytale Princess (48977), consists of a floor-length
purple gown with a wide placket in front outlined with gold
metallic ribbon which also borders the hem. The article has an
open back with a closure that is tied at the neck with a ribbon.
The open back and sleeves have overlock stitching. This costume
is packaged with a lace veil headpiece.
Spider Woman (48974), consists of a sleeveless floor-length
purple gown with a jagged unhemmed bottom. The neck, padded
collar and arm holes have overlock stitching. There is a piece
of netting, which has no hemming at all, with a spider web
printed on it. This is slipped over the head of the wearer and
serves as sleeves as well as decoration. - 2 -
The Count (48975), consists of a black unlined cape with a
red lined collar. It is hemmed with overlock stitching. There
is an unlined formal jacket with a satin collar. The jacket
cuffs and tails are also hemmed with overlock stitching. There
are neither buttons nor button holes. Also included is a
medallion on a ribbon and a ruffled dickey.
Mardi Gras (48976), consists of a floor-length gown with
elasticized shoulder straps of ruffled construction with double
net trim finished with visible overlock stitching. The hem of
the gown is finished with visible overlock stitching and has net
trim with a raw edge. The back has a zipper closure and the
waistband contains two panels of netting with a raw edge,
gathered at either side of the waist. Also included is a cut-out
paper mask with textile and feather trim attached to a wooden
handle.
ISSUE:
Whether the costumes are festive articles of chapter 95 or
textile articles of fancy dress under chapter 61 or 62.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Heading 9505, HTSUSA, includes articles which are for
"Festive, carnival, or other entertainment." It must be noted,
however, that Note 1(e), chapter 95, HTSUSA, excludes articles of
"fancy dress, of textiles, of chapter 61 or 62" from chapter 95.
The EN's to 9505, state that the heading covers:
(A) Festive, carnival or other entertainment articles, which
in view of
their intended use are generally made of non-durable
material. They include:
* * *
(3) Articles of fancy dress, e.g., masks, false ears
and noses, wigs,
false beards and moustaches (not being articles of
postiche -
heading 67.04), and paper hats. However, the heading
excludes
fancy dress of textile materials, of chapter 61 or 62. - 3 -
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. However, Customs has reexamined its
view
regarding the scope of the term "fancy dress" as it relates to
costumes. On November 15, 1994, Customs issued Headquarters
Ruling Letter (HRL) 957318, which referred to the settlement
agreement of October 18, 1994, reached by the United States and
Traveler Trading. In HRL 957318, Customs stated that it had
agreed to classify as festive articles in subheading
9505.90.6090, HTSUSA, costumes of a flimsy nature and
construction, lacking in durability, and generally recognized as
not being a normal article of apparel.
In view of the aforementioned, Customs must distinguish
between costumes of chapter 95 (festive articles), and costumes
of chapters 61 and 62 (articles of fancy dress). This can be
accomplished by separately identifying characteristics in each
article that would determine whether or not it is of a flimsy
nature and construction, lacking in durability, and generally
recognized as a normal article of apparel.
The Fairytale Princess costume (48977) is heavily ornamented
with gold braiding which is sewn with straight stitching at the
neck, sleeves, front, and hem. There are no raw edges on this
costume. All interior seams, sleeves, hem, and back are finished
in durable overlock stitching. Although, the back opening is of
medium length, the costume may still be worn with a minimal
amount of clothing underneath because it drapes loosely over the
wearer and the fabric in not transparent.
The Spider Woman costume (48974) has an ornate collar and is
constructed with overlock stitching on all interior seams, neck
and armholes; it has a jagged unfinished hem. The care label
indicates that the costume can be machine washed, however, this
may result in some fraying at the hem after one or two washes.
The decorative netting has raw edging and is designed to be worn
over the satin costume as ornamentation.
The Count costume (48975) has an unlined jacket which is
finished with overlock stitching on all hems and interior seams.
The satin panel is sewn to the collar lapel with a straight
stitch. Although the jacket is unlined, it has a substantial
amount of finishing with durable overlock stitching. The jacket
is constructed of thick fabric that does not appear to fray
easily. The cape is not attached to the jacket and may be worn
separately. All interior
seams have overlock stitching and there are no raw edges.
However, in considering the cape as a whole, it is somewhat
flimsy because it would not provide the warmth or protective
coverage of a cape designed to be used as wearing apparel. The
dickey is made of felt and satin. The felt panels have raw
edges. There is a front satin panel inset with a raw edged black
bow tie and white satin ruffle with raw edges. Two black paper
buttons have been - 4 -
pasted to the front. The collar has a "VELCRO" closure at the
back. There are satin ribbon ties on either side of the waist
which are meant to be tied in back to secure the dickey. There
are no sleeves, sides or back panels on this article. Further,
the raw edged satin ruffle appears to fray easily. Similarly,
the unfinished felt panels would not be expected to hold-up to
repeated wear and cleaning. The costume also includes a red
ribbon with a gold medallion which is designed to be worn like a
necklace.
The Mardi Gras costume has a substantial amount of
ornamentation and durable "finishing" elements (i.e., the sewing
used to construct the article). Most of the interior seams are
of overlock stitching and the only raw edges are on the net
panels sewn into the skirt. Such netting is of a type which will
not easily fray. The fitted bodice has been achieved through the
use of darts sewn with overlock stitching. The front neckline is
extremely durable because it has been constructed with a facing,
thus creating a folded edge which is sewn in place with a
straight stitch. The elastic on the shoulders is encased by
fabric and sewn with straight and overlock stitching. The top
back of the bodice has a finished hem which has been folded and
sewn with a straight stitch. The zipper has been secured by
overlock and straight stitching and constructed in such a way
that a fold of fabric neatly covers the zipper so that it will
not be visible from the outside of the costume.
The costumes identified as, Fairytale Princess (48977), and
Mardi Gras (48976), are comparable in construction and
durability. The amount and quality of finishing and
embellishment is such that the articles are neither flimsy in
nature or construction, nor lacking in durability. Each of these
articles has been finished with a strong and lasting type of
stitch, and the fabrics selected have been made durable by these
finishing elements. Thus, it is reasonable to conclude that
these costumes are comparable to articles generally recognized as
apparel in that they have been designed for repeated wear and
cleaning over extended periods of time. As such, these costumes
are excluded from heading 9505, HTSUSA, because they are
classifiable as articles of fancy dress of textile materials, of
chapter 61 or 62. See chapter 95, HTSUSA, Note 1(e).
It is important to note that costumes consisting of single
garments with accessories may be classified as sets by
application of GRI 3(b) according to the item in the set from
which the set derives its essential character. GRI 3(b) is
applicable when goods are, prima facie, classifiable under two or
more headings, and have been put up in sets for retail sale. GRI
3(b) states that the goods "shall be classified as if they
consisted of the material or component which gives them their
essential character." Customs believes that the essential
character of costumes consisting of a single garment with
accessories is generally imparted by the garment since without
the garment you would merely have a collection of accessory
items. Accordingly, the Fairytale Princess headpiece (48977), and
Mardi Gras mask (48976), will be classified as sets under the
provision assigned to the garment with which they are packaged.
- 5 -
The Count Costume (48975), has several articles packaged
together (jacket, cape, dickey, and necklace). The Count jacket
is a substantial, durable garment of wearing apparel, thereby
excluding it from classification under heading 9505, HTSUSA, per
Note 1(e) of chapter 95. In Note 13, Section XI, of the HTSUSA
it is stated that "Unless the context otherwise requires, textile
garments of different headings are to be classified in their own
headings even if put up in sets for retail sale." However, the
Count cape and dickey are flimsy articles and would not be
classified as articles of fancy dress or wearing apparel subject
to exclusion under heading 9505, HTSUSA. As such, Note 13 of
Section XI, which would otherwise restrict classification of
costumes as sets when they consist of two or more garments of
wearing apparel, does not apply. Thus, the jacket, cape, dickey,
and necklace may be properly classified as a set pursuant to GRI
3(b) with the jacket providing the essential character. This
costume set is thereby excluded from heading 9505, HTSUSA,
because the jacket is properly classifiable as an article of
fancy dress of textile materials, of chapter 61 or 62. See
chapter 95, HTSUSA, Note 1(e).
With respect to the Spider Woman costume (48974), although
the article has been constructed with a jagged unfinished hem, it
is comparable to a normal article of wearing apparel because it
has been designed for repeated wear and cleaning over extended
periods of time. The collar is quite ornate, having a pointed
edge design that has been constructed with a foam filling and
finished with durable overlock stitching. Further, all the
inside seams have been finished with overlock stitching. The
decorative netting overlay is somewhat flimsy, however, this
costume is properly classified as a set pursuant to GRI 3(b) with
the one-piece satin article imparting the essential character.
Accordingly, this costume set is excluded from heading 9505,
HTSUSA, because it is classifiable as an article of fancy dress
of textile materials, of chapter 62. See chapter 95, HTSUSA,
Note 1(e).
HOLDING:
The Spiderwoman costume (48975), consisting of a one-piece
satin article and net overlay, is classifiable as a set under
subheading 6204.43.4030, HTSUSA, which provides for "Women's or
girls' suits, ensembles, suit-type jackets, blazers, dresses,
skirts, divided skirts, trousers, bib and brace overalls,
breeches and shorts (other than swimwear): Dresses: Of synthetic
fibers: Other: Other: Other: Women's." The applicable rate of
duty is 16.8 percent ad valorem. The textile restraint category
is 636.
The Fairytale Princess (48977), consisting of a one-piece
garment and lace headpiece, is classifiable as a set under
subheading 6204.43.4030, HTSUSA, which provides for "Women's or
girls' suits, ensembles, suit-type jackets, blazers, dresses,
skirts, divided skirts, trousers, bib and brace overalls,
breeches and shorts (other than swimwear): Dresses: Of synthetic
fibers: Other: Other: Other: Women's." The applicable rate of
duty is 16.8 percent ad valorem. The textile restraint category
is 636. - 6 -
The Count costume (48975), consisting of a jacket, cape,
dickey, and medallion, is classifiable as a set under subheading
6211.43.0078, HTSUSA, which provides for "Track suits, ski-suits
and swimwear; other garments: Other garments, women's or girls':
Of man-made fibers: Jackets and jacket-type garments excluded
from headings 6202." The applicable rate of duty is 16.8 percent
ad valorem. The textile restraint category is 635.
The Mardi Gras costume (48976), consisting of a one-piece
dress and mask, is classifiable as a set under subheading
6204.43.4030, HTSUSA, which provides for "Women's or girls'
suits, ensembles, suit-type jackets, blazers, dresses, skirts,
divided skirts, trousers, bib and brace overalls, breeches and
shorts (other than swimwear): Dresses: Of synthetic fibers:
Other: Other: Other: Women's." The applicable rate of duty is
16.8 percent ad valorem. The textile restraint category is 636.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
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
Tariff Classification
Appeals Division