CLA-2 R:C:T 958061 jb
Ms. Myrna Polikoff
100 Merrick Road, Suite 108 East
Rockville Centre, NY 11570
RE: Classification of a children's ballerina costume; textile costume well constructed for multiple use; chapter 62, HTSUSA
Dear Ms. Polikoff:
This is in response to your letter, dated May 18, 1995, requesting a classification ruling for
a children's ballerina costume.
FACTS:
The subject merchandise consists of a ballerina costume composed of nylon featuring a
sleeveless bodice constructed of a woven front and a knit back with satin trimmed netting at the
neckline and on the shoulder straps. Matching underpants of knit construction are attached to the
bodice at the waist. The bodice of the dress features an attached net overlay giving the garment
the appearance of a dress. Both the neckline and the leg openings of the garment are elasticized.
The bodice is made of durable knit fabric with folded over seams at the armholes and regular
stitching has been used on this garment.
The costume comes with a textile covered horseshoe hair holder and a plastic wand with a
star at the top. You state that the subject merchandise is sold to "Toys R' Us" stores as a dress-
up costume to be sold in their toy departments and as such, the merchandise should be classified
as a toy.
ISSUE:
What is the proper classification of the merchandise at issue?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides
that classification shall be determined according to the terms of the headings and any relative
section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI.
Although the term "toy", in general, is not specifically defined in the tariff, the Explanatory
Notes to the Harmonized Commodity Description and Coding System (EN) to chapter 95,
HTSUSA, indicate that this chapter covers toys of all kinds whether designed for the amusement
of children or adults. It has been Customs position that the "amusement" requirement means that
toys should be designed and used principally for amusement.
In this regard, the function of the dress up set as a "toy" is to amuse children by enabling
them to act out role play as grown-ups. Most dress up sets consist principally of toy items
packaged on occasion, with an item of textile wearing apparel or a hat. Examples of dress up sets
include:
1. Cowboy: complete with gun, badge and bandanna;
2. Nurse: complete with stethoscope and thermometer;
3. Pretty-lady: complete with jewelry and feather bow;
4. Bride: complete with veil and bouquet.
Note 1(e) of chapter 95, HTSUSA, states that this chapter does not cover "sports clothing
or fancy dress, of textiles, of chapter 61 or 62." In interpreting the phrase "fancy dress, or
textiles, of chapters 61 or 62", 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, HTSUSA.
However, because of chapter note 1(e) to chapter 95, HTSUSA, we must be attentive to the
textile wearing apparel costumes which should be classified in chapters 61 and 62, HTSUSA.
Only those textile costumes which are well constructed for multiple use are classified in
chapters 61 or 62, HTSUSA. Chapter 61 and 62, HTSUSA, costumes are well made and durable
and feature the finishing touches found on wearing apparel. A "well-made" textile costume may
or may not be, what is considered a "normal" article of attire. Thus, both a ball gown and a
gorilla suit, if well made and clearly reusable over a period of time, will be classified in chapters
61 or 62, HTSUSA, as appropriate.
It is the opinion of this office that the merchandise at issue is excluded from classification
as a toy. Unlike the examples of the dress-up sets enumerated above, the subject merchandise
does not consist principally of toy items. The principal item in the subject merchandise, i.e., its
characteristic feature, is the textile garment. In this regard, the textile garment itself is neither
flimsy in nature and construction nor does it lack durability. The use of the durable knit fabric,
the stitching, and particularly the "folded over seams" on the armholes, will prevent the garment's
fabric from fraying at those points which are most vulnerable. These are the type of finishing
touches found on wearing apparel which ensure that a garment will be reusable over a period of
time and will maintain its durability.
This office has found that the subject girls' ballerina costume meets the definition of "well-made". As this garment is clearly reusable over a period of time, the garment is classifiable as a
costume of chapter 62, HTSUSA, and specifically within heading 6204, 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).
HOLDING:
The subject girls' ballerina costume is classifiable in subheading 6204.43.4040, 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: girls'. The applicable rate of duty is 16.9 percent
ad valorem and the quota 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 on Current Import Quotas (Restraint Levels), an issuance of the U.S.
Customs Service, which is updated weekly and is available at the 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 the local Customs
office prior to importing the merchandise to determine the current applicability of any import
restraints or requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division