CLA-2 R:C:T 957973 CAB
Richard Carmona
Kid Duds
3901 W. Beech St.
McAllen, TX 78501
RE: Classification of childrens' costumes; costumes of Chapter 95; costumes of Chapters 61 and
62; Heading 6204; Heading 6114; Heading 9505
Dear Mr. Carmona:
This is in response to your inquiry of March 29, 1995, requesting a tariff classification
ruling for children's costumes under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were submitted for examination.
FACTS:
The submitted samples consist of the following:
1. A Bride's costume which is comprised of a gown and veil for girls, Style T8118F5
(size 2-4) and Style 814F5 (size 4-10). The gown part of the costume is stated to be constructed
of 100 percent woven polyester with 100 percent polyester knit sleeves and the veil of 100
percent polyester knit. The gown contains a lace overlay with a woven textile bow over the
bodice, capping at the neck that extends in the rear with neckties, a capped V opening at the rear
of the neck, and lace trim at the gowns' hem. The inside edges of the two side seams of the gown
are finished with overlock stitching which creates a neat, smooth outer seam appearance. The
sleeves feature tucked elasticized wrist openings and are made from sheer knit polyester with the
inside edges of the seam finished with overlock stitching. This overlock stitching creates a neat,
smooth outer appearance.
2. A Skeleton costume which consists of a one piece jumpsuit with short sleeves, long
legs, and a button back. The costume is referred to as Style T8017F5 (size 2-4T) and Style
T8047F5 (size 4-10). The costume is stated to be made of 100 percent knit polyester fabric. The
costume contains capping at the neck, rear neck buttons, and finished button holes. The inside
edges of all of the seams are finished with overlock stitching which creates a neat, smooth outer
appearance. The short sleeves have finished edges and the legs are elasticized with finished edges
at the ankles.
3. A Pumpkin costume which consists of a one piece jumpsuit with finished cuffed long
sleeves, cuffed legs, ruffled elasticized neck opening which expands to allow the wearer to step
into the costume, and a matching cap. The costume is referred to as Style T854F5 for sizes 4-10.
Both the jumpsuit and cap are said to be constructed of 100 percent knit polyester material. The
inside edges of all seams are finished with overlock stitching creating a neat, smooth outer seam
appearance. The cap features a ribbed knit headband and a woven textile loop at the top of it.
The overall construction of all three costumes manifest attention to detail and durability.
All the costumes are sized and care labeled for washing.
ISSUE:
Whether the subject costumes are classifiable in Chapter 61 and 62 as textiles of fancy
dress?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of
Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes. Merchandise that cannot be
classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken
in order.
In interpreting the phrase "fancy dress, of textiles, of chapters 61 or 62", Customs initially
took the view that fancy dress included "all" costumes regardless of quality, durability, or the
nature of the item. Recently, however, Customs has reexamined its view regarding the scope of
the term "fancy dress" as it relates to costumes. On November 15, 1994, Customs issued
Headquarters Ruling Letter 957318 which referred to the settlement agreement of October 18,
1994, reached by the United States and Traveler Trading. In Traveler Trading Co. Inc. v. United
States, Court No. 91-02-00084, Customs agreed to classify as festive articles in subheading
9505.90.6090, HTSUSA, which provides for among other articles, festive, carnival or other
entertainment articles, costumes imported by Traveler Trading which were costumes of a flimsy
nature and construction, lack durability, and are generally recognized as not normal
articles of apparel.
In light of the aforementioned settlement agreement, Customs must distinguish between
costumes of Chapter 95 and costumes (wearing apparel) of Chapters 61 and 62. In this instance, the bride's costume, the skeleton costume, and the pumpkin costume are all properly
classifiable under Chapters 61 and 62, HTSUSA. All of the costumes are well-made and contain
overlock stitching which creates a finished outer seam appearance. The costumes also contain
washing labels which are usually not found in flimsy costumes. Finally, the overall appearance of
the costumes suggests that due to the fabric, construction, and finishing touches that they are
durable and reusable. Consequently, the costumes at issue are classifiable under Chapters 61 and
62, HTSUSA.
HOLDING:
Based on the foregoing, the bride's costume which is comprised of a dress and veil is
referred to as Styles T8118F5 and T8148F5. The brides costume is classifiable as a set in
subheading 6204.43.4030, HTSUSA, which provides for girls' other dresses of synthetic fibers.
The applicable rate of duty is 16.9 percent ad valorem. The textile restraint category for the dress
is 636.
The skeleton costume, Style T8017F5 and Style T8047F5, is classifiable in subheading
6114.30.3054, HTSUSA, which provides for other garments knitted or crocheted of man-made
fibers. The applicable rate of duty is 16 percent ad valorem and the textile restraint category is
659.
The pumpkin costume which is comprised of a jumpsuit and matching cap and referred to
as Style T854F5, is classifiable as a set in subheading 6114.30.3054, HTSUSA, which provides
for other garments knitted or crocheted of man-made fibers. The applicable rate of duty is 16
percent ad valorem. The textile restraint category for the jumpsuit is 659.
The designated textile and apparel category may be subdivided into parts. If so, 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 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.
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