CLA-2 CO:R:C:G 082249 CMR 825630 827030 825604
6204.43.4040, 6114.30.3070
Donna Shira, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Eighty Broad Street
New York, New York 10004
RE: Tariff classification of various Halloween costumes under
the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)
Dear Ms. Shira:
This ruling is in response to your letters of October 8, 1987,
and December 10, 1987, on behalf of Ben Cooper, Inc., requesting
classification of various Halloween costumes.
FACTS:
Nine children's costumes have been submitted for Customs
consideration. Their descriptions are as follows:
A rag doll costume, item #42518, consisting of a 100 percent
woven polyester polka-dot dress with short sleeves and a
permanently sewn apron. The planned size range will be small
4/6, medium 8/10, and large 12/14.
A ghoul costume, item #42516, consisting of a 100 percent woven
nylon black robe with hood and a rope belt. The planned size
range will be small 4/6, medium 8/10, and large 12/14.
A spiderman costume, item #42523, consisting of a 100 percent
polyester knit one piece coverall with long sleeves and a
separate hood. The planned size range will be medium 8/10,
large 12/14, and teen 16.
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A G.I. Joe costume, #42521, consisting of a 100 percent woven
polyester one piece jumpsuit in a camouflage print material. It
has elastic at the ankles and waist, and a zipper-front
closure. A rectangular-shaped piece of material is sewn to the
left-front chest area and identifies the costume as "GIJOE A
Real American Hero." The planned size range will be small 4/6,
medium 8/10, and large 12/14.
An angel costume, item #42514, consisting of a 100 percent
polyester knit robe, clear plastic wings, a rope belt, and a
plastic and wire halo. The planned size range will be small
4/6, medium 8/10, and large 12/14.
A flapper costume, item #42527, consisting of a 100 percent knit
polyester dress with woven polyester finishing at the neck and
sleeves. It is ornamented with fringe on the front in a V-shape
from the neck and with two rows of fringe at the bottom. The
costume also includes an elastic headband with a feather. The
planned size range will be small 4/6, medium 8/10, and large
12/14.
A convict costume, item #42510, consisting of a 100 percent
woven polyester one piece jumpsuit and a matching hat. The
planned size range will be small 4/6, medium 8/10, large 12/14,
and teen 16.
A witch costume, item #42517, consisting of a 100 percent woven
polyester witch's dress, a rope belt, and a witch's hat. The
planned size range will be small 4/6, medium 8/10, and large
12/14.
A bunny rabbit costume, item #5500, made of plush man-made fiber
material. It consists of a one piece coverall with long sleeves
and a hood with bunny-like ears and a tie string. It will come
in sizes 3 to 5.
ISSUE:
Are the submitted costumes classifiable as toys in Chapter 95,
or are they considered fancy dress classifiable in Section XI by
application of exclusion Note 1(e) of Chapter 95?
LAW AND ANALYSIS:
Under the HTSUSA, toys are classified in Chapter 95. How-
ever, Note 1(e) excludes articles of "fancy dress, of textiles, of
chapter 61 or 62" from classification within Chapter 95.
-3-
Fancy dress is defined in Mary Brooks Picken's The Fashion
Dictionary as:
Costume representing a nation, class, calling, etc., as worn to
costume ball or masquerade party. (Page 134)
Webster's Third New International Dictionary, Unabridged, at 822
(1965) defines fancy dress as:
a costume (as for a masquerade or party) departing from
currently conventional style and usu. representing a fictional
or historical character, an animal, the fancy of the wearer, or
a particular occupation . . .
Costume is defined in Mary Brooks Picken's The Fashion Dictionary as:
1. Complete dress or apparel, including all outer garments and
accessories worn at one time. Also, dress in general; but
incorrectly used for a dress. Compare DRESSES. 2. Type of
dress for wear to fancy dress ball. See FANCY DRESS. 3. Type
of dress characteristic of any country, period, class, or
calling. (Bold added) (Page 90)
From the same source, we find the following terms and definitions:
apparel: Clothing of all sorts; * * * (Page 6)
clothing: Any wearing apparel. For types, see SPORTS CLOTHES
and DRESSES. (Page 70)
garment: Any article of apparel, chiefly one made of fabric.
(Page 160)
Under the topic heading "Dress and Dresses" is the directive "Also
see FANCY DRESS." (Page 109)
In Webster's II New Riverside University Dictionary, at 118
(1984), apparel is defined as: "1. Clothing. 2. Something that
covers or adorns." Costume is defined as: "1. A prevalent style of
dress, including clothing, accessories, and hairdos. 2. A style of
dress typical of a particular time, country, or people, often worn in
a play or at a festival. 3. A set of clothes appropriate for a
particular occasion or season."
From the above definitions, it appears that the terms apparel,
clothing, and garment are interchangeable. It also appears clear
that fancy dress is a costume and that a costume is apparel or
clothing of a particular type.
-4-
The Note 1(e) exclusion includes all fancy dress of textile
materials and appears to leave no room for differentiating between
costumes based on their construction, utilitarian value, and use.
In October 1983, the Nomenclature Committee of the Customs
Cooperation Council, at the request of the Australian Administration,
considered the classification of children's "Spiderman" and "Hulk"
suits; a cowboy suit composed of a waistcoat and chaps with holster,
of textile material; a cowboy suit composed of a waistcoat and
trousers incorporating a simulated belt with holster, of textile
material; and an Indian girl costume consisting of a dress, a
headband and simulated braids, of textile material. The
classification issue then, as in this case, was whether the costumes
were classifiable as toys in Chapter 97 (now known as Chapter 95), or
as textile articles of Section XI. The Committee decided the
costumes were fancy dress, classifiable in Section XI by application
of exclusion Note 1(e) to Chapter 97 (now Chapter 95). Annex F/5 to
Doc. 30.550 E (NC/51/Oct. 83).
Although not bound by this decision of the Nomenclature
Committee, Customs believes it illustrates the intent of the Note
1(e) exclusion to Chapter 95, and the meaning of fancy dress as it is
used in that exclusion. In accordance with the Committee's decision
and Note 1(e) to Chapter 95, costumes of textile materials are
classifiable in Section XI.
Note 13 of Section XI provides:
Unless the context otherwise requires, textile garments of
different headings are to be classified in their own headings
even if put up in sets for retail sale.
Note 13 of Section XI requires that textile garments of differ-
ent 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. How-
ever, costumes consisting of single garments with accessories do not
fall into the purview of Headnote 13. Therefore, single garments
with accessories may be classifiable as sets by application of
General Rule of Interpretation 3(b) according to the item in the set
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.
Hats and headpieces are generally classified in Chapter 65 of
the HTSUSA. However, Chapter 65, Note 1(c), excludes "doll" hats,
other toy hats or carnival articles of Chapter 95. Chapter 95, Note
1(e) excludes sports clothing or fancy dress, of textiles, of Chapter
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61 or 62. While the costume hats and headpieces could be considered
to fall within the meaning of fancy dress of textiles, they would not
be classified in Chapter 61 or 62, but in Chapter 65; therefore, the
exclusionary note does not apply.
HOLDING:
The Area Director, New York Seaport, issued a ruling to your
firm classifying the rag doll, ghoul, and G.I. Joe costumes. We
agree with their classifications as stated in that ruling, NYRL
825604 of April 26, 1988.
The spiderman costume, hood and body suit, is classifiable as a
composite good since the components are adapted to each other and are
mutually complementary and together form a whole which would not
normally be offer for sale in separate parts. The costume is
classified under the provision for the body suit which is classified
under the provision for other garments, knitted or crocheted, of man-
made fibers in subheading 6114.30.3060, HTSUSA, textile category 659,
dutiable at 16.1 percent ad valorem.
The angel costume is classifiable as a set under the provision
for the knit robe. The robe is classifiable in the provision for
other garments, of man-made fibers, other in subheading 6114.30.3070,
HTSUSA, textile category 659, dutiable at 16.1 percent ad valorem.
The flapper costume is classifiable as a set under the provision
for the dress. The dress is classified in the provision for dresses,
of synthetic fibers, other in subheading 6104.43.2020, HTSUSA,
textile category 636, dutiable at 17 percent ad valorem.
The convict costume is classifiable as a set under the provision
for the jumpsuit which is classified in the provision for other
garments, women's or girls', of man-made fibers, other in subheading
6211.43.0090, HTSUSA, textile category 659, dutiable at 17 percent ad
valorem.
The witch costume is classifiable as a set under the provision
for the witch's dress. The dress is classified in the provision for
dresses of synthetic fibers in subheading 6204.43.4040, HTSUSA,
textile category 636, dutiable at 17 percent ad valorem.
The bunny rabbit costume is classifiable as a composite good
since the components are adapted to each other and are mutually
complementary and together form a whole which would not normally be
offer for sale in separate parts. The costume is classified in the
applicable provision for the body suit. The body suit is classified
in the provision for other garments, knitted or crocheted, of man-
made fibers, other in subheading 6114.30.3070, HTSUSA, textile
category 659, dutiable at 16.1 percent ad valorem.
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The designated textile and apparel category may be subdivided
into parts. If so, the visa and quota requirements applicable to the
subject merchandise may be affected. Since 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 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
updated weekly and is available for inspection at your local Customs
office.
Due to the changeable nature of the statistical annotation (the
ninth and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins