CLA-2-62:RR:NC:3:353 D85701
6114.30.3060
Ms. Jinky A. Spires
Disguise Inc.
9040 Activity Rd.
Suite D
San Diego, CA 92126
RE: The tariff classification of Precocious Pirate, Lucinda, Bride
of Darkness and Classic Vampire Costume from Mexico.
Dear Ms. Spires:
In your letter dated December 4, 1998, you requested a
classification ruling. Three samples were submitted for
examination with your request.
The submitted samples are, style number 2131, Precocious
Pirate, size 2-4 boys costume set consisting of a woven polyester
fabric jumpsuit, belt and buckle, striped socks, pirate hat with a
feather, and shoes buckles. Style number 145, Lucinda, Bride of
Darkness girls costume set consists of a knit man made fiber fabric
(sequined lame print) gown with tulle trim and a sequined devil
horn headpiece with attached veil. Style number 1133, Classic
Vampire boys costume, consists of a knit man made fiber fabric
shirt and vest combination with an attached medallion, and a knit
polyester cape with a collar and self tie.
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 three submitted sample costumes are comparable in
construction and durability. They are well made with finished
seams, some with piping, and can be used multiple times. 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 Precocious
Pirate, style number 2131, the belt, buckle, socks, pirate hat and
shoes buckles, and for Lucinda, Bride of Darkness, style number
145, the devil horn headpiece are governed by GRI 3(b) because
these items are 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 a single garment with
accessories is generally imparted by that garment, which in this
case is the jumpsuit for the Precocious Pirate Costume and the gown
for the Lucinda, Bride of Darkness Costume.
In as much as the Classic Vampire Costume, style number 1133
consists of two distinct garments, (the top and the cape) 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.
The applicable subheading for the Precocious Pirate Costume,
style number 2131 will be 6211.33.0015, Harmonized Tariff Schedule
of the United States (HTS), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys':
Of man-made fibers, Coveralls, jumpsuits and similar apparel:
Other: Boys': Sizes 2-7." The general rate of duty for 1998 will
be 16.6 percent and for 1999, 16.5 percent ad valorem. The textile
category designation is 237.
The applicable subheading for the Lucinda, Bride of Darkness
Costume, style 145 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 general rate of duty for
1998 will be 16.6 percent and for 1999, 16.5 percent ad valorem.
The textile category designation is 636.
The applicable subheading for the Classic Vampire top will be
6114.30.1010, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other garments, knitted or crocheted: Of
man-made fibers: Tops, Men's or boys'." The general rate of duty
for 1998 will be 29.3 percent and for 1999, 29.1 percent ad
valorem. The textile category designation is 638.
The applicable subheading for the Classic Vampire cape will be
6114.30.3060, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other garments, knitted or crocheted: Of
man-made fibers: Other, Other: Men's or boys'." The general rate
of duty for 1998 will be 15.6 percent and for 1999 15.5 percent ad
valorem. The textile category designation is 659.
Based upon international textile trade agreements products of
Mexico are not subject to quota and the requirement of a visa.
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