HQ 957948
CLA-2 RR:TC:FC 957948 ASM
9505.90.6090; 6204.43.4040;
6211.43.0030
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 have been identified as follows: Clown (48978), Carnival
Clown (48979), Princess in Pink (58448x), and Fairyland Pixie
(58449x). All items are produced from man-made textile materials
(synthetic).
The Clown costume, item 48978, consists of a full yellow
one-piece garment with red, black, and white polka dots. The
item is gathered with elastic at the wrists and there is a large
gathered ruffle at the neck. There is a long open slit in the
back that is finished in visible overlock stitching and ties at
the neck with a ribbon. There is a wire hoop sewn into the lower
portion of the jumpsuit which makes it stand away from the body.
Three red pompons are glued down the front of the suit. All hems
have visible overlock stitching and the remaining seams have
inside, overlock stitching. There is a pointed hat of matching
material which has a red pompon glued to the top.
- 2 -
The Carnival Clown, item 48979, consists of two pieces. The
pants are black and gathered with elastic at the waist and
ankles. The top is a large shirt with black and white polka dot
design. It is decorated with a wide red ruffle material at the
cuffs and bottom. The shirt also has a black and red gathered
ruffle at the neck. The ruffles at the neck, cuffs, and bottom
have not been hemmed or bound and reveal a raw cut edge. The
shirt closure slit has visible overlock stitching and the inside
seams are also done in an overlock stitching. The two red
pompons are glued on. There is a pointed hat made up of the same
black and white material as the shirt.
The Princess in Pink children's costume, item 58448x, is
made up of a floor length gown with a box neck and short sleeves.
The rear of the gown features a full zippered closure. The
sleeve ends and skirt hem have visible overlock stitching and the
remainder of the seams have inside, hidden overlock stitching.
Lace netting has been gathered and sewn into the waist,
encircling the skirt and falling to the hem. This netting has
been cut to form panels that reveal a raw edge with no hem or
binding. A decorative metallic ribbon appears all around the
neckline and at the wrist. The same ribbon is used to form a
decorative design on the bodice, along with a gold netting. The
costume also comes with a tiara made up of tinsel on a wire
frame.
The Fairyland Pixie, item 58449x, consists of a children's
costume made up of a one-piece romper with a zipper back closure.
The top has an open neck with a decorative ribbon at the edge and
short ruffled sleeves with visible overlock stitching.
Overlapping panels, shaped like leaves and hemmed with visible
overlock stitching, have been sewn into the waist of the garment.
These panels have been done in the same green metallic fabric as
the bodice. The pantaloons have elasticized capping and reach
just above the knee. All interior seams have overlock stitching.
The item comes with wings made up of knit textile fabric
stretched over wire frames which are worn at the shoulders and
held in place with elastic arm loops.
ISSUE:
Whether the costumes are festive articles of chapter 95 or
textile articles of fancy dress classifiable under chapter 61 or
62.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (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. - 3 -
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.
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 Clown costume, item 48978, has a substantial amount of
"finishing" work (i.e., the sewing used to construct the article)
which is represented by the use of overlock stitching on all
interior seams and exterior hems and edges. The overlock stitch
is of a tight and uniform gauge thus increasing the costume's
durability because it appears that this type of fabric would
otherwise fray easily. Further, the costume has a significant
number of decorative and stylistic elements which have been
finished in such a manner as to increase the costume's
durability. The use of visible overlock stitching at the neck
ruffle and wrists
provides decorative embellishment as well as durability to the
costume. The costume is also embellished by 3 large red pompons
down the front, and a wire hoop which causes the base of
the costume to expand. The wire hoop is secured in place by a
durable interior seam of both overlock and straight stitching
which encases the wire so that it does not touch against the
wearer.
- 4 -
The Carnival Clown, item 48979, has a top that is finished
with overlock stitching on all interior seams and back opening;
however, the neck is adorned with a double ruffle that has a raw
unfinished edge. There are also ruffles at the wrists and hem of
the article which have raw edges. Although a raw edging can
sometimes fray easily, the ruffles on this article are made of a
material that appears to have a tight weave that will not easily
fray. In addition, the neck is finished with a bias tape that
greatly adds to the durability of the costume. The pants are
completely finished in overlock stitching on all interior seams
and at the cuffs. The elastic at the bottom of each leg is sewn
to the inside with a straight stitch. The waist band is
constructed with a casing of material that encloses the elastic,
making it extremely durable.
The Princess in Pink children's costume, item 58448x, is
constructed with a great deal of ornamentation and durable
finishing. All interior seams are completed with overlock
stitching, as are the bottom edges of the sleeve and skirt hem.
The bodice is ornamented with gold netting and braiding which is
securely fashioned with straight stitching. Gold braiding is
sewn onto each sleeve with two rows of straight stitching to
achieve the ruffled effect and durability. The net panels on the
skirt have raw edges, however, netting of this type does not
easily fray, pull, or rip. Finally, the zipper is particularly
well secured with 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 Fairyland Pixie, item 58449, is a highly embellished
children's costume with gold braiding sewn along the neckline and
twelve individually cut leaf-shaped panels of green metallic
fabric sewn into the waistband. The leaf shaped panels are
finished in overlock stitch, as are the short ruffled sleeves,
and all inside seams. There are no raw edges on this fabric; the
overlock stitching gives great durability to fabrics that might
otherwise easily fray. The back zipper has been securely sewn
into the costume with both overlock and straight stitching. The
gathered pantaloon legs have been constructed with a casing of
material that encloses the elastic using both straight and
overlock stitching, making it extremely durable.
All four costumes 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, or 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 Note 1(e), chapter 95, HTSUSA.
Inasmuch as the Carnival Clown costume (item 48979) consists
of two distinct garments, Note 13, Section XI, of the HTSUSA is
applicable and 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.
- 5 -
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. As previously noted, the top and pants of
the Carnival Costume (48979) are separately classifiable as
articles of wearing apparel under two different headings.
Accordingly, the hat packaged with the two-piece Carnival Clown
costume must also be separately classified.
It is our position that Note 1(e), chapter 95, HTSUSA, is
not applicable to the Carnival Clown hat (48979) because a hat
could not be classified as an article of "fancy dress, of
textiles, of chapter 61 or 62," and is, therefore, not within the
scope of this exclusion. However, with respect to headgear,
chapter 65, Note 1(c), specifically excludes "Dolls' hats, other
toy hats or carnival articles of chapter 95." In this instance,
we have determined that a clown hat of this type, is a "festive,
carnival or other entertainment article" and is properly
classified under heading 9505, HTSUSA.
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." In this case, the
Clown hat (item 48978), Princess in Pink tiara (item 58448x), and
Fairyland Pixie wings (item 58449x), are governed by GRI 3(b)
because these items are retail packaged as accessories with a
single garment wherein each item in the set is classifiable under
a separate heading. Pursuant to GRI 3(b), however, the accessory
item in the set is classified in accordance with that article
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:
The Clown Costume (48978), which is comprised of a one-piece
garment and hat, is classifiable as a set in subheading
6211.43.0091, HTSUSA, which provides for "Track suits, ski-suits
and swimwear; other garments: Other garments, women's or girls':
Of man-made fibers, Other." The applicable rate of duty is 16.8
percent ad valorem and the textile restraint category is 659.
The Carnival Clown Top (48979), is separately classified
under subheading 6206.40.3030, HTSUSA, which provides for
"Women's or girls' blouses, shirts and shirt-blouses: Of man-made
fibers: Other: Other: Other: Women's." The applicable rate of
duty is 28.3 percent ad valorem and the textile restraint
category is 641.
- 6 -
The Carnival Clown Pants (48979), are separately classified
under subheading 6204.63.3510, 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): Trousers,
bib and brace overalls, breeches and shorts: of synthetic fibers:
Other: Other: Other: Other: Other: Trousers and breeches:
Women's." The applicable rate of duty is 30 percent ad valorem
and the textile restraint category is 648.
The Carnival Clown Hat (48979), is separately classified
under subheading 9505.90.6090, HTSUSA, which provides for
"Festive, carnival or other entertainment articles, including
magic tricks and practical joke articles; parts and accessories
thereof: Other: Other: Other." The provision is duty free under
the general column one rate.
The Princess in Pink costume (58448x), which is comprised of
a one-piece garment and tiara, is classifiable as a set 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 16.8 percent ad valorem and the textile restraint
category is 636.
The Fairyland Pixie costume (58449x), which is comprised of
a one-piece garment and wings, is classifiable as a set in
subheading 6211.43.0030, HTSUSA, which provides for "Track suits,
ski-suits and swimwear; other garments: Other garments, women's
or girls': Of man-made fibers: Washsuits, sunsuits, one-piece
playsuits and similar apparel." The applicable rate of duty is
16.8 percent ad valorem and the textile restraint category is
237.
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