CLA-2-61:RR:NC:3:353 C87718
9615.19.6000, 3926.20.9050, 9503.90.0045,
9208.90.0080
Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504
RE: The tariff classification of a Deluxe Cheerleader Set costume
from China.
Dear Mr/Ms. Young:
In your letter of May 5, 1998, on behalf of Meijer, Inc., you
requested a classification ruling. A sample was submitted for
examination and is being returned at your request.
The submitted sample, an item number 862303 Deluxe Cheerleader
Set consists of a skirt, tank top, hair scrunchie, headband, two
shoe poms, baton, two pom poms, whistle and a pennant which can be
cut out of the packaging.
The knit polyester skirt consists of six panels, four red and
two white, of which two front panels are white with a middle red
panel. There is a hidden elastic waist, single stitch sewn side
seam and a sewn hem.
The knit polyester tank top consists of two red panels with a
single stitch sewn side seam, single stitch sewn contrasting white
piping around the neck and arm openings and a straight cut
unfinished bottom.
The accessories consist of seven items. The knit polyester
scrunchie is white and is designed primarily to hold the hair in
place. The knit polyester headband is a rigid headband of white
textile material that covers a plastic insert. The shoe poms
consists of red an silver plastic strips shaped like a pom pom that
are attached to a plastic fastener that can be affixed to a shoe.
The blue and red toy baton is made of plastic. The pom poms
consist of approximately 12 inch long red and silver plastic strips
attached to a white plastic handle. The whistle is of blue and
white plastic attached to a white polyester cord with a simple
plastic open and close mechanism so it can be placed around the
neck. The pennant is cardboard and is part of the packaging of the
set and must be cut out to be used.
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 skirt has a hidden elastic waist, a single stitch sewn
side seam and a sewn hem, the tank top has a single stitched sewn
side seam and single stitch sewn contrasting white piping around
the neck and arm openings. The amount of finishing is such that the
articles are neither flimsy in nature or construction, nor lacking
in durability.
In as much as the item number 862303 Deluxe Cheerleader Set
costume 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 accessories must also
be classified separately.
The applicable subheading for the knit polyester skirt will be
6104.53.2020, 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: Skirts and divided skirts: Of
synthetic fibers: Other...Girls'." The duty rate will be 16.6% ad
valorem. The textile category designation is 642.
The applicable subheading for the knit polyester tank top will
be 6109.90.1070, Harmonized Tariff Schedule of the United States
(HTS), which provides for "T-shirts, singlets, tank tops and
similar garments, knitted or crocheted: Of other textile materials:
Of man-made fibers...Women's or girls': Tank tops and singlets:
Girls'." The rate of duty will be 33.2% ad valorem. The textile
category designation is 639.
The applicable subheading for the knit polyester scrunchie
will be 6117.80.8500, 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 or of clothing accessories: Other accessories: Other:
Headbands, ponytail holders and similar articles." The rate of
duty will be 15.1% ad valorem.
The applicable subheading for the rigid headband will be
9615.19.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Combs, hair-slides and the like;
hairpins, curling pins, curling grips, hair-curlers and the like,
other than those of heading 8516, and parts thereof: Combs,
hair-slides and the like: Other: Other." The rate of duty will be
11% ad valorem.
The applicable subheading for the shoe poms will be
3926.20.9050, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other articles of plastics and articles
of other materials of headings 3901 to 3914: Articles of apparel
and clothing accessories (including gloves): Other: Other...Other."
The rate of duty will be 5% ad valorem.
The applicable subheading for the baton and pom poms will be
9503.90.0045, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other toys; reduced-size ("scale")
models and similar recreational models, working or not; puzzles of
all kinds; parts and accessories thereof: Other...Other toys and
models." The rate of duty will be free.
The applicable subheading for the plastic whistle will be
9208.90.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Music boxes, fairground organs,
mechanical street organs, mechanical singing birds, musical saws
and other musical instruments not falling within any other heading
of this chapter; decoy calls of all kinds; whistles, call horns and
other mouth-blown sound signaling instruments: Other...Other." The
rate of duty will be 5.3%
The pennant is an integral part of the packaging and is not
separately classifiable, but considered packing.
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 S. Swierupski
Director,
National Commodity
Specialist Division