CLA-2-62:RR:NC:WA:353
Mr. Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504
RE: The tariff classification of a tutu and shoes costume set from
China.
Dear Mr. Young:
In your letter dated May 5, 1998, you requested a
classification ruling.
The submitted sample is a child's costume, identified as "Look
At Me TuTu & Shoes", Item #862301. The costume consists of a tutu
and shoes and is stated to be made of man made fabric. The tutu is
a short skirt with two layers of fabric and approximately a two
inch elasticized waistband. The ballet slippers have an applied
sole of a thin plastic fabric. They are designed with a large
rosette at the toe and elastic encircling the slipper and across
the top of the instep.
ISSUE:
Whether the costumes are festive articles of chapter 95 or
articles of fancy dress, of textiles 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 of
the chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and 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 GRIs.
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, does not cover "fancy
dress, of textiles, of chapter 61 or 62." 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
pastiche- 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
chapter 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 related 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 9505.90.6000, 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 indicate whether or not it is of a flimsy nature
and construction, lacking in durability, and generally recognized
as a normal article of apparel.
The tutu (skirt) does have a finished hem and seams, and a
double stitched elastic waistband. The overall amount of finishing
is such that the article is neither flimsy in nature or
construction, nor lacking in durability.
GRI 3(b) is applicable when goods are, prima facie,
classifiable under two or more headings, and have been put up for
retail sale. GRI 3(b)states that the goods "shall be classified as
if they consisted of the material component which gives them their
essential character." In this case the tutu and ballet slippers
are governed by GRI 3(b) because these items are packaged as
accessories with a single garment wherein each item in the set is
classifiable under a separate heading. Pursuant to GRI 3(b), the
accessory items in the set are classified in accordance with that
article from which the set derives its essential character.
Customs believes that the essential character of costumes
consisting of a single garment with accessories is generally
imparted by that garment, which in this case is the tutu.
The applicable subheading for the "Look At Me Tutu & Shoes"
will be 6204.53.3020 Harmonized Tariff Schedule of the United
States (HTS), 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): Skirts ad divided skirts: Of synthetic
fibers: Other: Girls'." The rate of duty will be 16.6 percent ad
valorem. The textile category designation is 642.
Based upon international textile trade agreements products of
China are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. 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.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time this
merchandise is imported. If you have any questions regarding the
ruling, contact National Import Specialist Kenneth Reidlinger at
212-466-5881.
Sincerely,
Robert B. Swierupski
Chief, Textiles and Apparel Branch
National Commodity
Specialist Division