CLA-2-62:RR:NC:WA:353
Ms. Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504
RE: The tariff classification of a Dazzling Dreams costume set
from China.
Dear Ms. Young:
In your letter dated May 20, 1998, on behalf of your client
Meijer, Inc., you requested a classification ruling.
The submitted sample is a Dazzling Dreams costume consisting
of a tutu and tiara. As per our telephone conversation you stated
that the tutu is made of man made fiber fabric. The tutu is of
knit construction and the tiara is made of plastic material. The
tutu is a skirt with a handkerchief design at the bottom and a
fabric covered elasticized waistband with a finished bow at the
front. The tiara is a plastic jeweled headpiece.
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.
While the tutu does have an unfinished hem, the waistband is
well finished, and features a fabric covered elasticized waistband
with a finished bow. 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 tiara is governed by GRI
3(b) because this item is packaged as accessory with a single
garment. 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 Dazzling Dreams costume 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 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
Director
National Commodity
Specialist Division