CLA-2-61:RR:NC:WA:353 A83511
6211.42.0075; 6211.42.0081; 6215.90.0015; 6217.10.9010;
9505.90.6020; 9505.90.6090
Mr. Rolando Portal
Pronto Cargo Brokers, Inc.
7330 N.W. 66 Street
Miami, Florida 33166-3009
RE: The tariff classification of Halloween Costumes from El Salvador
Dear Mr. Portal
In your letter dated May 2, 1996, received in our office on May 9,1996, you requested
a tariff classification ruling. Five samples were submitted for examination with your ruling
request. You indicate that the costumes will be assembled in El Salvador from US fabricated
components.
The submitted samples are as follows:
The Mask costume stated to be made from 100% woven cotton, consists of a jacket
w/polka dot lining, shirt dickie, pants, printed polka dot tie and vinyl spats for shoes.
The jacket is long sleeved and knee length that splits at the waist to form tails in the
rear. The fabric is heavy weight twill with all inside seams. The front has three false pockets
and a one button hole closure. The jacket is constructed of multiple panels with inside seams
that are completed with overlock stitching with an additional row of stitching, shoulder pads,
with inner fabric that is napped to the waist and with tails that are lined with additional fabric
with a polka dot design.. The collar and lapel are double layered fabric. The cuffs are folded
over and sewn down. The pants of are heavy weight twill, napped on the inside with a
false side pocket, false fly front, an elasticized waist at the rear and cuffs that are turned over
and sewn down. All seams are inside seams that are finished with overlock stitching with an
additional row of stitching. The shirt dickie has a double faced collar with fabric ties at the
neck and elastic straps on each side which mimic suspenders. All seams are folded over and
sewn down. The necktie has folded over seams that are sewn down. No sample was received
for the vinyl spats.
Blackhawk costume, stated to be made from 100% woven cotton, consists of wrap
waist ninja pants, wrap jacket, gloves, and hood (stated to be 100% polyester).
The wrap pants have slits at the waist sides that are closed with wide fabric ties and
fabric ties at the cuffs and above the ankle. All seams are inside seams with edges that are
folded over and sewn down. The jacket is collarless with a full front opening with no closures.
All seams are inside seams with edges that are folded over and sewn down with multiple rows
of stitching. The gloves are not gloves but wrist covers with an elasticized opening at one end
and a wider opening at the other which is secured to the palm by means of an elastic band
between the thumb and forefinger. All seams are inside with edges folded over and sewn
down. The hood covers the head with an opening for the eyes. Fabric edges are sewn with
exposed overlock stitching.
Maid In Heaven costume, stated to be made from 100% polyester woven fabric (is
actually of a knit construction) are in two sizes, Style #C-18 for girls and #A-45 for adults.
Each costume consists of a one piece dress with elasticized waistband, petticoat and lace trim
at the elasticized neckline and arm openings. All seams are inside with fabric edges folded
over and sewn down. Accessories are a lace trimmed apron and headpiece.
Child Gould Robe costume stated to be made of 100% polyester, is of knit
construction. The long sleeved robe features an attached hood with fabric ties at the neck and
comes with a fabric belt. The hood opening, cuffs and bottom hem of the robe are unfinished
fabric edges.
A sample for the Tiger Shark costume was not furnished for examination and therefore
we will not comment on its classification at this time.
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
ant 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
9505.90.6090, 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 except the Child Gould Robe are comparable in construction
and durability. The amount and quality of finishing is such that the articles are neither flimsy
in nature or construction. Edges have been hemmed; there are decorative and stylish elements
in addition to the items of trim, and other finishing touches have been constructed in such a
manner as to enhance the costumes' overall durability. 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.
In as much as The Mask and Blackhawk costumes 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. According the accessories must also be classified separately.
GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more
headings, and have been put up sets for 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 the case of the Maid in Heaven costumes, the accessory items 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 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 single garments with accessories is generally imparted by the garment
since without the garment you would merely have a collection of accessory items.
The applicable subheading for the Mask jacket will be 6211.42.0075, Harmonized
Tariff Schedule of the United States(HTS), which provides for "Track suits, ski-suits and
swimwear; other garments: Other garments , women's or girls': Of cotton.... Jackets and
jacket type-garments excluded from headings 6202". The rate of duty will be 8.5 percent ad
valorem.
The applicable subheading for the Mask pants will be 6204.62.4020, 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): Trousers, bib and brace overalls,
breeches and shorts: Of cotton: Other: Other: Other.... trousers and breeches: Women's:
Other." The rate of duty will be 17.5 percent ad valorem.
The applicable subheading for the Mask shirt dickie will be 6217.10.9010,
Harmonized Tariff Schedule of the United States(HTS), which provides for "Other made up
clothing accessories; parts of garments or of clothing accessories, other than those of heading
6212: Accessories: Other.... Of cotton". The rate of duty will be 15.3 percent ad valorem.
The applicable subheading for the Mask Necktie will be 6215.90.0015, Harmonized
Tariff of the United States(HTS), which provides for "Ties, bow ties and cravats: Of other
textile materials.... Of cotton." The rate of duty will be 7.4 percent ad valorem.
The applicable subheading for the Mask vinyl spats will be 3926.20.9050,
Harmonized Tariff Schedule of the United States(HTS), which provides for "Articles of
apparel and clothing accessories: Other: Other.... Other." The rate of duty will be 5 percent
ad valorem.
The applicable subheading for the Blackhawk top will be 6211.42.0081, Harmonized
tariff Schedule of the United States(HTS), which provides for "Track suits, ski-suits and
swimwear; other garments: Other garments, women's or girls': Of cotton: Other". The rate
of duty will be 8.5 percent ad valorem.
The applicable subheading for the Blackhawk pants will be 6204.62.4020,
Harmonized Tariff Schedule of the United States(HTS), which provides for "Women's or
girls' suits, ensembles, suit-type jackets and 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 cotton: Other: Other: Other.... trousers and breeches:
women's: Other." The rate of duty will be 17.5 percent ad valorem.
The applicable subheading for the Blackhawk wrist covers will be 6217.10.9010,
Harmonized Tariff Schedule of the United States(HTS), which provides for "Other made up
clothing accessories; parts of garments or of clothing accessories, other than those of heading
6212: Accessories: Other.... Of cotton." The rate of duty will be 15.3 percent ad valorem.
The applicable subheading for the Blackhawk hood will be 9505.90.6020(HTS), which
provides for "Festive, carnival or other entertainment articles, including magic tricks and
practical jokes; parts and accessories thereof: Other: Other: Hats: Other." This provision is
free under the column one rate.
The applicable subheading for the Maid in Heaven costume and accessories, Style
#C-18 for girls' will be 6104.43.2020 and for style #A-45 for adults will be 6104.43.2010,
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), Dresses: Of synthetic fibers:
Other." The rate of duty will be 16.6 percent ad valorem.
The applicable subheading for Child Gould Robe will be 9505.90.6090(HTS), which
provides for "Festive, carnival or other entertainment articles, including magic tricks and
practical jokes; parts and accessories thereof: Other: Other: Other." This provision is free
under the column one rate.
This merchandise may be eligible for a partial duty exemption in subheading
9802.00.80 which provides for "Articles, except goods of heading 9802.00.90 (textile and
apparel goods assembled in Mexico) assembled abroad in whole or in part of fabricated
components, the product of United States, which (a) were exported in condition ready for
assembly without further fabrication, (b) have not lost their physical identity in such articles
by change in form, shape or otherwise, and (c) have nor been advanced in value or improved
in condition abroad except by being assembled and except by operations incidental to the
assembly process such as cleaning, lubricating and painting" and a duty upon the full value of
the imported article, less the cost or value of such products of the United States upon
compliance with all applicable regulations.
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 Martin Weiss at 212-466-5881.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division