CLA-2 CO:R:C:G 084103 CMR
6104.43.2020
Ms. Lorraine Dugan
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey 07094
RE: Classification of various Halloween costumes under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)
Dear Ms. Dugan:
This ruling is in response to your letter of April 4, 1989, on
behalf of Mervyns, requesting the classification of three Halloween
costumes for girls.
FACTS:
Three costumes were submitted for review. They are style BG-1
(Barbarian Girl), style FE-1 (Flapper Girl), and Style SR-1
(Sorceress).
Style BG-1, barbarian girl, is a three-piece costume. It
consists of a vest and skirt of 100 percent acrylic plush with
leopard print, and a polyester necklace.
Style FE-1, flapper girl, is also a three-piece costume. It
consists of a 100 percent nylon satin dress with two shoulder straps
and two rows of fringe at the bottom, a spangle headband with elastic
and a feather, and a faux pearl necklace.
Style SR-1, sorceress, is a four-piece costume consisting of a
100 percent polyester dress, a vinyl belt with a red bat pattern in
the middle, a black collar with a diamond pin, and a 100 percent
polyethylene wig.
The costumes are sized for young girls. They are manufactured
in Taiwan by Plenty Ocean.
-2-
ISSUE:
Are the Halloween costumes classifiable as toys in Chapter 95,
or are they considered fancy dress classifiable in Section XI by
application of exclusion Note 1(e) of Chapter 95?
LAW AND ANALYSIS:
Under the HTSUSA, toys are classified in Chapter 95. How-
ever, Note 1(e) excludes articles of "fancy dress, of textiles, of
chapter 61 or 62" from classification within Chapter 95.
Fancy dress is defined in Mary Brooks Picken's The Fashion
Dictionary as:
Costume representing a nation, class, calling, etc., as worn to
costume ball or masquerade party. (Page 134)
Webster's Third New International Dictionary, Unabridged, at 822
(1965) defines fancy dress as:
a costume (as for a masquerade or party) departing from
currently conventional style and usu. representing a fictional
or historical character, an animal, the fancy of the wearer, or
a particular occupation . . .
The Note 1(e) exclusion includes all fancy dress of textile materials
and appears to leave no room for differentiating between costumes
based on their construction, utilitarian value, and use.
In October 1983, the Nomenclature Committee of the Customs
Cooperation Council, at the request of the Australian Administration,
considered the classification of children's "Spiderman" and "Hulk"
suits; a cowboy suit composed of a waistcoat and chaps with holster,
of textile material; a cowboy suit composed of a waistcoat and
trousers incorporating a simulated belt with holster, of textile
material; and an Indian girl costume consisting of a dress, a
headband and simulated braids, of textile material. The
classification issue then, as in this case, was whether the costumes
were classifiable as toys in Chapter 97 (now known as Chapter 95), or
as textile articles of Section XI. The Committee decided the
costumes were fancy dress, classifiable in Section XI by application
of exclusion Note 1(e) to Chapter 97 (now Chapter 95). Annex F/5 to
Doc. 30.550 E (NC/51/Oct. 83).
Although not bound by this decision of the Nomenclature
Committee, Customs believes it illustrates the intent of the Note
1(e) exclusion to Chapter 95, and the meaning of fancy dress as it is
used in that exclusion. In accordance with the Committee's decision
and Note 1(e) to Chapter 95, costumes of textile materials are
classifiable in Section XI.
-3-
Note 13 of Section XI provides:
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.
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 by application of
General Rule of Interpretation 3(b) according to the item in the set
from which the set derives 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.
HOLDING:
Style BR-1, barbarian girl, cannot be classified as a set
because it consists of more than one garment. The vest is classified
under the provision for women's or girls' other garments, knitted or
crocheted, of man-made fibers, subheading 6114.30.3070, HTSUSA,
textile category 659, dutiable at 16.1 percent ad valorem. The skirt
is classified under the provision for girls' skirts of synthetic
fibers, subheading 6104.53.2020, textile category 642, dutiable at 17
percent ad valorem. The polyester necklace is a novelty type item
and classified as a toy in subheading 9505.90.6000, HTSUSA, under the
provision for festive, carnival or other entertainment articles. The
rate of duty for the necklace is 3.1 percent ad valorem.
Style FE-1, flapper girl, is classified as a set by application
of GRI 3(b). It is classified under the provision for the satin
nylon dress in subheading 6204.43.4040, HTSUSA, textile category 636,
dutiable at 17 percent ad valorem.
Style SR-1, sorceress, is also classified as a set by
application of GRI 3(b). It is classified under the provision for
the polyester dress in subheading 6104.43.2020, HTSUSA, textile
category 636, dutiable at 17 percent ad valorem.
-4-
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
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins