CLA-2-61:RR:NC:3:353 D83322
6110.30.3055; 6505.90.6090; 6117.80.9540
Mr. Jinky A. Spires
Disguise Inc.
9040 Activity Rd., Suite D
San Diego, CA 92126
RE: The tariff classification of a 101 Dalmatians, Piglet Costume,
and Cap'n Skulley Costume from Mexico.
Dear Mr. Spires:
In your letter dated October 13, 1998, you requested a
classification ruling.
Three samples of unisex costumes were submitted with your
request. Style #5252 is a 101 Dalmatians Deluxe Costume. It is a
children's costume consisting of a jumpsuit (one piece of wearing
apparel) and hood. The jumpsuit has long sleeves, an opening at
the back of the neck and elastic at the ankles. The hood resembles
a dog. The jumpsuit and hat are made from 100% acrylic knit
fabric. Style #5242 is the Piglet Deluxe children's costume,
consisting of a jumpsuit, a vest, and a hood resembling a piglet.
The jumpsuit features long sleeves, an opening at the back of the
neck with a self tie and elastic at the wrists and ankles. The
vest is sleeveless with an opening at the back and a self tie. It
is worn over the jumpsuit. The Piglet Costume is made from knit
man-made fiber fabric. Style #136 is an adult Cap'n Skulley
Costume consisting of a pullover, pants, boot tops, ascot, belt and
pirate hat with a plume. The pullover features long sleeves with
a ruffled cuff, a collar and a V neckline. The pants are
elasticized at the waist and the boot tops have a cuff at the top.
The belt features an oversized buckle and the ascot has a self tie
at the back. The Cap'n Skulley Costume is made from knit man-made
fiber fabric.
ISSUE:
Whether the costumes are festive articles of chapter 95 or of
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 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 submitted samples are comparable in construction and
durability. The 101 Dalmatians Deluxe Costume is very well made
and durable with all finished seams, piping around the neck and a
sturdy hood. The Piglet Deluxe Costume has piping around the
neckline, elastic hemmed within the fabric at the ankles, a durable
vest with piping around the neckline and a sturdy hood. The Cap'n
Skulley Costume has piping down the front of the pullover, finished
cuffs with piping, finished collar and a hem at the bottom. The
trousers have elastic hemmed within the fabric at the waistband.
The amount of finishing is such that the articles are 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 in
sets 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 the case of Style #5252,
101 Dalmatians Deluxe costume the hood is governed by GRI 3(b)
because the hood is packaged as accessory with a single garment
wherein each item in the set is classifiable under a separate
heading. Pursuant to GRI 3(b), however, 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 jumpsuit.
In as much as the Piglet Deluxe and the Cap'n Skulley Costumes
consist of two distinct garments within the costumes, 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 in sets for retail sale.
Note 13 of Section XI requires that the 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. Accordingly the accessory vest and hood to
the Piglet Deluxe Costume, Style #5242, must also be classified
separately. The hood, belt, boot tops and ascot to the Cap'n
Skulley Costume, Style #136 must also be classified separately.
The applicable subheading for the 101 Dalmatians Deluxe
Costume, Style #5252 will be 6114.30.3054, Harmonized Tariff
Schedule of the United States (HTS), which provides for "Other
garments, knitted or crocheted: Of man-made fibers: Other,
Coveralls, jumpsuits and similar apparel: Women's or girls':
Other." The general rate of duty will be 15.6 percent ad valorem.
The textile category designation is 659.
Style #5242, Piglet Deluxe costume, the applicable subheading
for the jumpsuit will be 6114.30.3054, Harmonized Tariff Schedule
of the United States (HTS), which provides for "Other garments,
knitted or crocheted: Of man-made fibers: Other, Coveralls,
jumpsuits...: Women's or girls': Other." The general rate of duty
will be 15.6 percent ad valorem. The textile category designation
is 659.
The applicable subheading for the vest will be 6110.30.3035,
Harmonized Tariff Schedule of the United States (HTS), which
provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests)
and similar articles, knitted or crocheted: Of man-made fibers:
Other: Other: Other, Vests, other than sweater vests: Women's pr
girls'." The general rate of duty will be 33.3 percent ad valorem.
The textile category designation is 659.
The applicable subheading for the hood will be 6505.90.6090,
Harmonized Tariff Schedule of the United States (HTS), which
provides for "Hat and other headgear, knitted or crocheted, or made
up from lace, felt or other textile fabric, in the piece (but not
in strips), whether or not lined or trimmed; hair-nets of any
material, whether or not lined or trimmed: Other: Of man-made
fibers: Not in part of braid, Other: Other: Other." The general
rate of duty will be 31.8 cents/kg + 11.3 percent ad valorem. The
textile category designation is 659.
Style #136, Cap'n Skulley Costume, the applicable subheading
for the pullover will be 6110.30.3055, Harmonized Tariff Schedule
of the United States (HTS), which provides for " Sweaters,
pullover, sweatshirts, waistcoats (vests) and similar articles,
knitted or crocheted: Of man-made fibers: Other: Other: Other,
Other: Women's or girls'." The general rate of duty will be 33.3
percent ad valorem. The textile category designation is 639.
The applicable subheading for the trousers will be
6104.63.2011, 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), knitted or crocheted: Trousers, bib and brace overalls,
breeches and shorts: Of synthetic fibers: Other: Other, Trousers
and breeches: Women's: Other." The general rate of duty will be
29.3 percent ad valorem. The textile category designation is 648.
The applicable subheading for the boot tops, ascot and belt
will be 6117.80.9540, Harmonized Tariff Schedule of the United
States (HTS), which provides for "Other made up clothing
accessories, knitted or crocheted; knitted or crocheted parts of
garments of clothing accessories: Other accessories: Other: Other,
Of man-made fibers: Other." The general rate of duty will be 15.1
percent ad valorem. The textile category designation is 659.
The applicable subheading for the hat will be 6505.90.6090,
Harmonized Tariff Schedule of the United States (HTS), which
provides for "Hats and other headgear, knitted...whether or not
lined or trimmed: Other: Of man-made fibers: Not in part of braid,
Other: Other: Other." The general of duty will be 31.8 cents/kg +
11.3 percent ad valorem. The textile designation is 659.
Based upon international textile trade agreements products of
Mexico are not 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
Director
National Commodity
Specialist Division