CLA-2 RR:TC:FC 960107 RC
Mr. Daniel E. Allen
Miami Valley Worldwide, Inc.
1300 East Third Street
Dayton, Ohio 45403
RE: Request for tariff classification of child's "The Cat in the
Hat, Deluxe Costume" from Taiwan or Hong Kong
Dear Mr. Allen:
This is in response to your letter of December 6, 1996, on
behalf of your client, Clown Alley Products, Inc., requesting a
tariff classification ruling for a costume under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The instant costume, "The Cat in the Hat" (Item no. 14013),
consists of a unisex one-piece step-in jumpsuit, a detachable bow
tie, and a top hat. The jumpsuit, constructed of 100 percent
knitted polyester, has a long fabric "tail" stitched to the
posterior, with an open back and a tie closure. The jumpsuit
also features an overlay "dicky" made of needle felt material. A
felt bow tie embellishment may be attached with "Velcro" to the
"dicky". The top hat is made of needle felt material, overlaid
with needle felt fabric stripes.
ISSUE:
Whether the costume is classifiable as a festive article or
a textile article of fancy dress.
LAW AND ANALYSIS:
Classification under the 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.
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 ENs 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. Costumes of a flimsy nature and construction,
lacking in durability, and generally recognized as not being a
normal article of apparel are classifiable as festive articles in
subheading 9505.90.6090, HTSUSA.
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.
We note that the instant costume, "The Cat in the Hat" (Item
no. 14013), has two prominent styling features stitched to the
jumpsuit: the tail and the "dicky". There are no raw edges on
the jumpsuit. The neck is finished in capped tubing. All
interior seams, sleeves, hem, and back are finished in durable
overlock stitching. Considered, as a whole, the costume
construction appears to have been designed for multiple wear and
cleaning, comparable to a normal article of wearing apparel. It
is neither flimsy in nature or construction, nor lacking in
durability.
It is important to note that costumes consisting of single
garments with accessories may be classified as sets by
application of GRI 3(b) according to the item in the set from
which the set derives its essential character. 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." Customs believes that the essential
character of costumes consisting of a single garment with
accessories is generally imparted by the garment since without
the garment you would merely have a collection of accessory
items. As such, we find that the top hat is classifiable as an
accessory to the jumpsuit in subheading 6114.30.3054, HTSUSA.
HOLDING:
The instant costume, "The Cat in the Hat" (Item no. 14013),
falls into subheading 6114.30.3054, HTSUSA, the provision for
"Other garments, knitted or crocheted: Of man-made fibers:
Other: Coveralls, jumpsuits and similar apparel: Women's or
girls': Other." The general column one rate of duty is 15.7
percent ad valorem. The textile restraint category is 659.
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
Commercial Rulings
Division