CLA-2 CO:R:C:G 083627 CMR
Ms. Christine Berghofer
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey 07094
RE: Modification of Headquarters Ruling Letter (HRL) 082626
on the classification of Halloween costumes under the
Harmonized Tariff Schedule of the United States Annotated
Dear Ms. Berghofer:
Our ruling to you, HRL 082626, on behalf of Target Stores, is
hereby modified in part. This action is taken in accordance with 19
CFR 177.9(d). The action follows our determination that one of the
costumes involved in that ruling and the articles packaged with it
were improperly classified.
Note 13 of Section XI requires that textile garments of differ-
ent headings be separately classified, thus preventing classification
of costumes consisting of two or more garments as sets. If a set
cannot exist by application of Note 13, the articles which may be
packaged with the garments must also be classified separately. How-
ever, costumes consisting of single garments with accessories do not
fall into the purview of Headnote 13. Therefore, single garments
with accessories may be classifiable as sets. The witch costume
(W-1), consisting of a witch's hat, cape, and mask, and classified in
HRL 082626, is classifiable as a set by application of General Rule
of Interpretation 3(b).
Since the witch's costume is classifiable as a set, its classi-
fication is determined by that component which imparts its essential
character. Customs believes that the essential character of costumes
consisting of single garments with accessories is generally imparted
by the garment since without the garment you would merely have a
collection of accessory items.
-2-
The witch costume consisting of the hat, mask, and cape, is
classifiable as a set in the provision for overcoats, carcoats,
capes, cloaks, and similar articles, of man-made fibers, other,
other, other, subheading 6202.13.4020, HTSUSA, textile category 635,
dutiable at 29.5 percent ad valorem.
This ruling will not be applied retroactively in accordance with
19 CFR 177.9(d)(2).
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins