CLA-2 CO:R:C:G 082984 CMR

9505.90.6000, 6204.43.4030, 6211.43.0090

Ms. Christine Berghofer
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey 07094

RE: Tariff classification of various Halloween costumes under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

Dear Ms. Berghofer:

This ruling is in response to your letters of March 7, 1988, and March 9, 1988, requesting the classification of various Halloween costumes.

FACTS:

Eleven samples have been submitted for Customs review. The samples will be returned to you as requested.

There are six children's costumes.

Style #2 (a four-piece ballerina costume), style #7 (a five- piece devil costume), and style #8 (a four-piece rocker girl costume), were previously classified in HRL 085365 of August 25, 1989, which was issued to your company.

Style #1 is a three-piece pumpkin costume consisting of an orange felt hat with a stuffed green stem center, a felt orange pumpkin body with elastic at the top and bottom, and an orange colored eye mask held on with elastic.

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Style #3 is a four-piece bee costume consisting of two black mesh wings with gold sequins, a black colored eye mask held on with elastic, a black felt hat with gold sequins and gold antenna attached, and a yellow felt vest with black stripes that covers the front of the chest only.

Style #5 is a six-part pirate costume consisting of a nonwoven felt hat, a nylon taffeta vest with white trim, a nylon black and white striped skirt, a black eye patch held on with elastic, one gold earring, and a red satin belt.

The remaining costumes are for adults.

Style PU-2, a three-piece pumpkin costume, was classified in HRL 083852 of May 22, 1989, and style MM-8, a mouse costume, was classi- fied in HRL 083855 of June 6, 1989. Both rulings were issued to your company.

Style RD-2 is a two-piece rag doll costume consisting of a 100 percent nylon satin dress with short sleeves and an attached bib, and a red yarn wig made of 100 percent acrylic.

Style TC-1 is a three-piece traditional clown costume consisting of a red foam nose, a royal/red felt hat with red pompoms and a 100 percent nylon satin jumper with long sleeves and three pompoms down the front.

Style MA-4 is a four-piece French maid costume consisting of a 100 percent nylon black bib apron with white ruffle, two 2 1/2-inch wristlets in white 100 percent nylon satin ruffles with elastic, a headband with 100 percent nylon satin ruffle and elastic strap, and a mask with black elastic.

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.

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)

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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.

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,

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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 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.

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HOLDING:

Style #1, the orange felt pumpkin body, stem hat and mask are classifiable as a set. They are classified under the provision for the felt pumpkin body. The pumpkin body is classified under the provision for garments, made up of fabrics of heading 5602 or 5603, other, in subheading 6210.10.4025, HTSUSA, textile category 659, dutiable at 17 percent ad valorem.

Style #3, the bee costume, is classifiable as a set under the provision for the vest which is classifiable under the provision for garments, made up of fabrics of heading 5602 or 5603, other, in subheading 6210.10.4025, HTSUSA, textile category 659, dutiable at 17 percent ad valorem.

Style #5, the pirate costume, is separately classified since it consists of more than one garment. The black acetate vest of the pirate costume is classifiable in other garments, women's or girls', of man-made fibers, vests, in subheading 6211.43.0080, HTSUSA, textile category 659, dutiable at 17 percent ad valorem. The black and white nylon skirt is classifiable as a girls' skirt, of other textile materials, of synthetic fibers, other, other, girls', in subheading 6204.53.3020, HTSUSA, textile category 642, dutiable at 17 percent ad valorem. The red satin belt, assuming it is of man-made fibers, is classifiable under the provision for accessories in subheading 6217.10.0030, HTSUSA, textile category 659, dutiable at 15.5 percent ad valorem. The eye patch, hat, and gold earring are classifiable as toys in subheading 9505.90.6000, HTSUSA, dutiable at 3.1 percent ad valorem.

Style RD-2, the rag doll costume, is classifiable as a set under the applicable provision for the dress. The dress is classifiable in the provision for dresses of synthetic fibers, other, other in subheading 6204.43.4030, HTSUSA, textile category 636, dutiable at 17 percent ad valorem.

Style TC-1, the clown suit, is classifiable as a set. The costume is classified under the provision for the jumpsuit. The jumpsuit is classified under the provision for other garments, women's or girls', of man-made fibers in subheading 6211.43.0090, HTSUSA, textile category 659, dutiable at 17 percent ad valorem.

Style MA-4, the French maid costume, is classifiable as a set since the only garment is the apron; the rest of the items are accessories. The costume is classified under the applicable provision for the apron which is the provision for other garments, women's or girls', of man-made fibers in subheading 6211.43.0090, HTSUSA, textile category 659, dutiable at 17 percent ad valorem.

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As stated above, style PU-2, a three-piece pumpkin costume, was classified in HRL 083852 of May 22, 1989, issued to your company. In that ruling, the pumpkin costume was classified in subheading 6211.43.0090, HTSUSA, under the provision for other garments. We are hereby modifying the classification of the pumpkin costume. It is more properly provided for under the provision for garments, made up of fabrics of heading 5602 or 5603, other, in subheading 6210.10.4025, HTSUSA, textile category 659, dutiable at 17 percent ad valorem.

Pursuant to section 177.9, Customs Regulations (19 C.F.R. Section 177.9), HRL 083852, copy attached, is modified in conformity with the foregoing.

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