CLA-2 RR:CR:TE 962081 ASM
Tariff No.: 9505.90.6000; 6117.90.9090
V. James Adduci, II, Esquire
Adduci, Mastriani & Schaumberg, L.L.P.
1140 Connecticut Avenue, N.W.
Washington, D.C. 20036
RE: Tariff classification of Parts of Textile Costumes
Dear Mr. Adduci:
This letter concerns your request for a binding ruling on behalf of your diem, Rubie's Costume Company, Inc., regarding the tariff classification of unassembled component pans of textile costumes under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The subject articles are unassembled component pans for two costumes identified as: Adult “Vampiress" costume (No. 88130), and the "Candycorn Witch" costume (No. 09767). Both are made of 100 percent knitted polyester fabric.
The adult "Vampiress" costume is comprised of four black pieces which appear to represent two sleeves, one front panel, and one back panel. One edge of each component has been cut in a jagged design. The "Candycorn Witch" costume is comprised of five black components for dress and hat, five orange pieces for trim in dress and hat, and one white dress component for a total of eleven pieces. Five component dress pieces represent the back, front yoke, front panel, and two sleeves. The orange trim is used for the hem of the dress and for a front collar piece. At the time of importation, all the component pieces necessary to construct the costumes are present. The final assembly, i.e., sewing will be performed in the United States.
ISSUE:
What is the proper tariff classification of the unassembled component pans for two the textile costumes at issue under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). 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. The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), 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.
It is well settled that imported merchandise must be classified with reference to its condition as imported. Carrington Co. et al v. United States, 61 CCPA 77, C.A.C. 1126, 496 F.2d 902 (1974); Olympus Corp. Of America v. United States, 72 Cust. Ct. 176, C.D. 4538 (1974). A fully finished costume may be subject to classification under Chapter 95 or Chapters 61 or 62, depending on whether or not the costume is of a flimsy nature and construction, lacking in durability, and generally recognized as being a normal article of apparel. See, Customs Headquarters Ruling (HQ) 957318, November 15, 1994.
In the subject case, we are not classifying a finished costume but only the cut and shaped parts required to assemble a finished costume. As suck it is necessary to examine GRI 2(a) which specifically addresses "incomplete or unfinished articles" and "unassembled or dissembled" goods:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
With respect to "incomplete or unfinished articles", the ENs to GRI 2(a) state, in relevant part, that" ...Rule 2(a) extends the scope of any heading which refers to a particular article to cover not only the complete article but also that article incomplete or unfinished, provided, that, as presented, it has the essential character of the complete or finished article." The ENs to GRI 2(a) separately address articles which are presented "unassembled or disassembled" as follows:
(V) The second part of Rule 2(a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport.
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(VII) For the purposes of this Rule, "articles presented unassembled
or disassembled" means articles the components of which are to be assembled either by means of fixing devices (screws, nuts, bolts, etc.) or by riveting or welding, for example, provided only assembly operations are involved.
No account is to be taken in that regard of the complexity of the assembly method. However, the components shall not be subjected to any further working operation for completion into the finished state.
In a recent Customs ruling, HQ 960839, dated January 13, 1998, it was stated that GRI 2(a) established a "two pronged rule" for classification purposes. Specifically, HQ 960839 stated that prior to making a classification determination for cut pieces of men's and women' s bathrobes, the following is required as per GRI 2 (a):
1) the incomplete or unfinished garment must have the essential character of the completed or finished garment based on some assembly operation that has been done to the garment; or
2) a sufficient number or type of elements should be present to constitute a substantially complete but unassembled product at the time of importation.
Thus, it was determined in HQ 960839, that in order to apply an essential character analysis to the robe components under the "first prong" of GRI 2(a), there must be a joining together of some of the components pieces. In HQ 960839, at the time of importation, the robes had no assembly operations performed on them and an essential character determination as "robes" under the "first prong" of GRI 2(a) was not warranted. However, the "second prong" allowed an essential character analysis of the cut robe pieces because sufficient parts, i.e., all the pieces necessary to construct the finished robe, were present at importation. According to HQ 960839, under the "second prong" of GRI 2(a), it is not necessary to have any joining of the component parts to apply an essential character analysis.
In applying the principles set forth in HQ 960839 to the subject case, the adult "Vampiress" costume components appear to represent the front and back panels of a dress along with sleeve pieces. The "Candycorn Witch" costume has a white yoke which is cut to shape and an inset back panel with a "V" shaped cut-out. There are contrasting strips of fabric which will become ruffles sewn into the seam at the front yoke and hem of the dress. A "Peter Pan" shaped collar will be sewn to the neckline. However, at the time of importation there is no assembly on either costume and the pieces of fabric have not been joined in any way that would reveal the essential character under the "first prong" of a GRI 2(a) analysis. Still, the subject merchandise is properly classified under the "second prong" of GRI 2(a) because we have all the component pieces necessary to construct the finished costumes, albeit without any joining of these pieces at the time of importation.
Customs has received the finished costumes for both sets of component parts and pursuant to a "second prong" GRI 2(a) analysis, Customs must now evaluate the finished article as evidence of the proper classification of these unassembled costumes as either "festive articles" under chapter 95 or wearing apparel (dresses) under heading 6104. This can be accomplished by separately identifying characteristics in each finished costume that would determine whether or not it is of a flimsy nature and construction, lacking in durability, and generally recognized as a normal article of apparel.
The finished adult "Vampiress" costume has no styling features (no darts, fabric/lace inserts, shaped panels, etc ...), nor does it have a closure. All edges of the costume are unfinished, i.e., have a raw edge, with the exception of the neckline. It is our determination that the finished costume would be properly classified as a "festive article" in Chapter 95, HTSUS. Accordingly, the component parts of the "Vampiress" costume should be classified as festive articles under heading 9505, HTSUSA.
The "Candycorn Witch" has numerous styling features such as an inset yoke in the front with a ruffle sewn into the seam, an inset ruffle at the sleeves and hem of the dress, and an inset shaped "Peter Pan" style collar. There is also an inset yoke in the back of the dress. Although the ruffled edges are raw, it does not appear that this material will easily fray or run even with repeated wear and laundering. As such, the finished costume is comparable to a normal article of wearing apparel because it has numerous styling features and is durable. Classification of these costume pieces should be as a knitted dress under heading 6104, HTSUSA.
HOLDING:
The subject article identified as component parts for the adult "Vampiress" (No. 88130), is classifiable under the provision for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other" at subheading 9505.90.6000, HTSUSA. The provision is duty free under the general column one rate.
The component parts for the Candycorn Witch (No. 09767) are classifiable under the provision 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; Gifts'," subheading 6104.43.2020, HTSUSA, which is dutiable under the general column one rate at 16.6 percent ad valorem. The textile restraint category is 636.
Customs classification of the component parts for the subject costumes has been based on our findings as to the construction of the final product. As such, the holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, which includes the construction of the finished costumes, this may affect the classification determination. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise way 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, dose 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