CLA-2-61:RR:NC:WA:3:353 E80263
Mr. Robert Glover
Coppersmith Inc.
P.O. Box 90151
Los Angeles, CA 90009
RE: The tariff classification of costumes from Taiwan.
Dear Mr. Glover:
In your letter dated April 7, 1999, on behalf of Lakeshore Learning Materials, you requested a classification ruling. The samples provided with the ruling request will be returned to you.
The submitted samples are #77059 Princess Dress-Gold, #77066 Princess Dress-Pink, #77052 Princess Dress-Blue and #77054 Pirate King Outfit. All costumes are for children.
#77059 Princess Dress-Gold is ankle length and features a woven metallic and polyester bodice with an empire waist, 3/4 length sleeves with turned, single stitch cuffs, a turned neckline with a decorative gold ribbon, unfinished back closure with 3 self- ties, and a front inset with decorative criss-cross ribbon surrounded by decorative gold ribbon. Below the empire waist is knit polyester fabric with a turned, single stitch hem.
#77066 Princess Dress-Pink consists of a knit polyester fabric dress. It is ankle length and features an empire waist, long sheer sleeves with a decorative net cuff finished with sewn gold ribbon, a turned neckline with decorative net that is finished with sewn gold ribbon, an unfinished back closure with a self tie, a front inset surrounded by decorative gold ribbon and net, and an elasticized waist with sewn in decorative net finished with sewn gold ribbon. Below the empire waist the knit polyester fabric has a sheer fabric overlay, both with a turned, single stitch hems.
#77052 Princess Dress-Blue consists of a knit polyester fabric dress and same fabric belt. It is ankle length and features, short sleeves with turned edges, an elasticized neckline with attached double ruffles with turned finished edges, an elasticized waist, and a hoop skirt with a decorative drape, and flounce with a turned finished hem.
#77054 Pirate King Outfit consists of knit polyester top, pants, boot tops and bandana. The unisex top features a neck with a finished turned collar, sewn in decorative unfinished flounce, back opening with overlay stitching and self tie, long sleeves with sewn in decorative cuffs that are unfinished, raw front slit and overlay stitch bottom hem. The front of the garment and the sleeves feature sewn in decorative braid. The unisex pants feature a turned, elasticized waist with tight single stitching and an overlay stitch hem at the bottom of the leg. The boot tops feature edges with overlock stitching and the bandana is knotted but otherwise unfinished.
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 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 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 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 #77059 Princess Dress-Gold, #77066 Princess Dress-Pink, #77052 Princess Dress-Blue and #77054 Pirate King Outfit are all well made with finished edges and decorative embellishments. 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 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 this case the #77052 Princess Dress-Blue same fabric belt is governed by GRI 3(b) because this item is packaged as an 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 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 a single garment with accessories is generally imparted by that garment, which in this case is the dress.
In as much as the #77054 Pirate King Outfit 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 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 boot tops and bandana must also be classified separately.
The applicable subheading for the #77059 Princess Dress-Gold, #77066 Princess Dress-Pink and #77052 Princess Dress-Blue costumes will be 6104.43.2020, 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: Dresses: Of synthetic fibers: Other... Girls'.” The rate of duty will be 16.5% ad valorem. The textile category designation is 636.
The applicable subheading for the #77054 Pirate King top will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' blouses and shirts, knitted or crocheted: Of man-made fibers: Other...Girls’: Other.” The rate of duty will be 33.3% ad valorem. The textile category designation is 639.
The applicable subheading for the #77054 Pirate King pants will be 6104.63.2028, 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: Girls': Other: Other.” The rate of duty will be 29.1% ad valorem. The textile category designation is 648.
The applicable subheading for the boot tops and bandana will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
Based upon international textile trade agreements products of Taiwan 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 212-637-7084.
Sincerely,
Robert S. Swierupski
Director,
National Commodity
Specialist Division