CLA-2 CO:R:C:G 086913 CMR
6217.10.0030, 9505.90.6000, 6104.43.2020,
6104.44.2020, 6210.10.4025,
Mervyn's
Ms. Dorla Reppas
25001 Industrial Boulevard
Hayward, Cal. 94545
RE: Classification of Halloween costumes
Dear Ms. Reppas:
This ruling is in response to your submission of April 6,
1990, requesting the classification of various children's
Halloween costumes.
FACTS:
Seven costumes have been submitted for classification. The
vendor is Plenty Ocean of Taiwan.
Ballerina--BA2 consists of a pink lurex knit leotard with a
pink tutu attached, a silver tiara (plastic headband covered with
lurex material), and a plastic wand with a silver star. The
ballerina costume will be available in sizes 4-7 and 8-12.
Bride--B1 consists of a white nylon satin skirt with an
elastic waist and two lace ruffles of netting material, a veil of
nylon netting attached to a white plastic headband, and a white
lace scarf (fabric piece measuring 5" by 60"). The costume is
sized one size.
Gypsy--GP1 consists of a nylon acetate black and white skirt
with a jagged hemline (not hemmed) and elastic waist, a vest of
red nylon acetate with a gold braid trim, a red nylon acetate
head scarf with simulated gold coins attached to one side, a red
nylon acetate sash, and one simulated gold earring. The costume
is sized one size.
-2-
Witch--W1 consists of a polyester knit black dress with a
jagged hemline and long sleeves, a black nylon hat with a wire
rim, and a belt of red vinyl with a cat face outline hook and
loop closure. The costume is sized one size.
Fairy Princess--FP1 consists of a dress with a gold lurex
bodice with spaghetti straps and a two layered skirt of gathered
white netting with a gold design connected to the bodice with
elastic, two hook and loop fasteners on the back of the dress to
hold wings, wings of circles of wire covered with nylon netting
and hook and loop fasteners in the center in order to attach the
wings to the back of the dress, a crown headband covered with
gold fabric and a garland of gold, and a wand of clear plastic
with a star of plastic on the tip with ribbons hanging from the
star. The costume will be available in sizes 4-7 and 8-12.
Devil--7 consists of a polyester knit red dress, a belt of
gold vinyl with a hook and loop closure, a stuffed tail of
acrylic felt with a loop at one end and a point at the other, a
headband of felt with horns stuffed and covered with nylon satin,
and a pitchfork of plastic. The costume is sized one size.
Turtle--TU1 consists of an acrylic felt body garment with
hook and loop closures at the shoulders, leg openings, a green
felt "shell" stuffed with a plastic bag with air in it, and a
felt headpiece with plastic eyes and a hook and loop closure
under the chin.
ISSUE:
Are the costumes considered fancy dress, excluded from
Chapter 95, and classified in Chapters 61 and 62?
LAW AND ANALYSIS:
Customs has issued several rulings on the issue of the
classification of costumes. In those rulings we have
consistently held that costumes are fancy dress excluded from
Chapter 95 and classified as wearing apparel in Chapters 61 and
62. The following analysis is the basis for those rulings.
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 (1973) as:
Costume representing a nation, class, calling, etc., as worn
to costume ball or masquerade party. (Page 134)
-3-
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 . . .
Costume is defined in Mary Brooks Picken's The Fashion Dictionary
as:
1. Complete dress or apparel, including all outer garments
and accessories worn at one time. Also, dress in general;
but incorrectly used for a dress. Compare DRESSES. 2. Type
of dress for wear to fancy dress ball. See FANCY DRESS. 3.
Type of dress characteristic of any country, period, class,
or calling. (Bold added) (Page 90)
From the same source, we find the following terms and
definitions:
apparel: Clothing of all sorts; * * * (Page 6)
clothing: Any wearing apparel. For types, see SPORTS
CLOTHES and DRESSES. (Page 70)
garment: Any article of apparel, chiefly one made of fabric.
(Page 160)
Under the topic heading "Dress and Dresses" is the directive
"Also see FANCY DRESS." (Page 109)
In Webster's II New Riverside University Dictionary, at 118
(1984), apparel is defined as: "1. Clothing. 2. Something that
covers or adorns." Costume is defined as: "1. A prevalent style
of dress, including clothing, accessories, and hairdos. 2. A
style of dress typical of a particular time, country, or people,
often worn in a play or at a festival. 3. A set of clothes
appropriate for a particular occasion or season."
From the above definitions, it appears that the terms
apparel, clothing, and garment are interchangeable. It also
appears clear that fancy dress is a costume and that a costume is
apparel or clothing of a particular type. Therefore, if the
costumes at issue are fancy dress, as we believe they are, then
they are apparel.
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.
-4-
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.
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
different 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. However, 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.
Hats and headpieces are generally classified in Chapter 65
of the HTSUSA. However, Chapter 65, Note 1(c), excludes "doll"
hats, other toy hats or carnival articles of Chapter 95. Chapter
95, Note 1(e) excludes sports clothing or fancy dress, of
textiles, of Chapter 61 or 62. While the costume hats and
headpieces could be considered to fall within the meaning of
-5-
fancy dress of textiles, they would not be classified in Chapter
61 or 62, but in Chapter 65; therefore, the exclusionary note
does not apply.
HOLDING:
The costumes at issue are classified as follows:
Ballerina--BA2 is classified as a set under the provision
for the pink lurex knit leotard with the tutu attached. That
garment is classified under the provision for other garments,
knitted or crocheted, of man-made fibers, other, other, women's
or girls', subheading 6114.30.3070, textile category 659,
dutiable at 16.1 percent ad valorem.
Bride--B1 is classified as a set under the provision for the
white satin skirt. The headpiece and the white scarf fabric are
simply accessory items. The skirt is classified in the provision
for girls' woven skirts of synthetic fibers in subheading
6204.53.3020, HTSUSA, textile category 642, dutiable at 17
percent ad valorem. If entered separately, the headpiece would
fall in subheading 9505.90.6000, HTSUSA, as a festive article
(not subject to quota), dutiable at 3.1 percent ad valorem and
the white scarf fabric is classified as an other knitted or
crocheted fabric, other, of a width not exceeding 30 cm., open-
work fabrics, warp knit, in subheading 6002.20.1000, HTSUSA,
textile category 229, dutiable at 16 percent ad valorem.
Gypsy--GP1 is not classifiable as a set because there is
more than one garment in the costume. The items are therefore
separately classified. The nylon acetate black and white skirt
is classified as a girls' skirt of synthetic fibers in subheading
6204.53.3020, HTSUSA, textile category 642, dutiable at 17
percent ad valorem. The vest is classified as a girls' other
garments of man-made fibers, vests, in subheading 6211.43.0080,
HTSUSA, textile category 659, dutiable at 17 percent ad valorem.
The red nylon acetate sash is classified in the provision for
other made up clothing accessories in subheading 6217.10.0030,
HTSUSA, textile category 659, dutiable at 15.5 percent ad
valorem. The head scarf and simulated gold earring are
classified as toys in subheading 9505.90.6000, HTSUSA, dutiable
at 3.1 percent ad valorem.
Witch--W1 is classified as a set under the provision for the
polyester knit black dress. The dress is classified as a girls'
dress of synthetic fibers in subheading 6104.43.2020, HTSUSA,
textile category 636, dutiable at 17 percent ad valorem.
-6-
Fairy Princess--FP1 is classified as a set under the
provision for the dress. The dress and the wings form a
composite good because they are adapted one to the other and
are mutually complementary and would not normally be sold
separately. However, the dress, wings, headband and wand form a
set, the essential character of which, we believe is imparted by
the dress. The essential character of the composite good formed
by the dress and wings is also imparted by the dress. The dress
is classified according to the portion which imparts its
essential character. While the upper portion of a garment would
normally determine its classification, in this case, the lower
white netting of the skirt provides a significant visual effect
and we believe gives the dress its essential character.
Therefore, the Fairy Princess costume is classified under the
provision for the dress which, depending on the fiber content, is
either subheading 6104.43.2020, HTSUSA, textile category 636,
dutiable at 17 percent ad valorem if of synthetic fibers or,
subheading 6104.44.2020, HTSUSA, textile category 636, dutiable
at 17 percent ad valorem if of artificial fibers.
Devil--7 is classified as a set under the provision for the
polyester knit dress. The dress is classified as a girls' knit
dress of synthetic fibers in subheading 6104.43.2020, HTSUSA,
textile category 636, dutiable at 17 percent ad valorem.
Turtle--TU1 is classified as a set under the provision for
the body garment. That garment is classified under the provision
for garments, made up of fabric of heading 5602, in subheading
6210.10.4025, HTSUSA, textile category 659, dutiable at 17
percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
is available for inspection at your local Customs office.
-7-
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