CLA-2-62:RR:NC:WA:353 C80677
Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, Il. 60195-1930
RE: The tariff classification of separately imported costume components from China
Dear Ms. Balice
In your letter dated October 8, 1997, received in our office on October 9, 1997, you requested a classification ruling on a child's costume from China on behalf of your client Claires Boutiques Stores. A sample was submitted for examination with your request.
The submitted sample consists of a child's costume, the components of which you state will be imported separately and will be displayed on hangers in the stores and each piece sold separately. The costume appears to be a girl's "Fairy ballet" costume and consists of the following items:
Item #15004A, a skirt said to be made from 100% knit polyester with four top panels of 100% nylon which feature "small flocked stars". There is a finished 1 1/4 inch waist which encloses a 3/4 inch wide elasticized waistband. The hem and top panels of the skirt are unfinished.
Item # 1500B, is a tube top said to be made from nylon knit netting with a nonwoven paper backing. It features a smocking construction which is decorative shirring made by gathering cloth in regularly space round tucks. The top and bottom hems are finished with capping and four fabric straps at the top which can be tied together for affixing the item on the shoulders of the wearer.
Item #15004C, is a tinsel halo mounted with wires on a plastic headband.
Item #15004D are wings said to be made of 100% polyester, which consist of fabric stretched over two wire wing frames attached at the middle with a 2 inch wide fabric. An elastic loop is sewn to the back of each wing where the arms can be inserted.
Item #15004E are slippers whose upper is said to be of 100% polyester with a separate sole of plastic.
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 ant 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 postiche- 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 9505.90.6090, 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 skirt and tube top are comparable in construction and durability. The top is stylized by the shirring and has finished edges, top and bottom. While the skirt has an unfinished hem, it features a stylized outer waistband that finishes and completes the waist of the skirt and encases a 3/4 elasticized waistband. Also the unfinished hems on the skirt is not unusual for an item of this type and being of knit construction, does not fray easily. The amount of finishing on both these articles are such that they are neither flimsy in nature or construction, nor lacking in durability.
The applicable subheading for the skirt, item # 15004A will be 6104.53.2020, 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: Skirts and divided skirts: Of synthetic fibers: Other: Girls'." The rate of duty will be 16.7 percent ad valorem. The textile category designation is 642.
The applicable subheading for the tube top, Item #1500B, will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted, Of man-made fibers: Tops: Women's or girls'." The rate of duty will be
29.5 percent ad valorem. The textile category designation is 639.
The applicable subheading for items # 15004C, 15004D and 15004E will be 9505.90.6000, (HTS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other."
The rate of duty will be free.
Based upon international textile trade agreements products of Hong Kong and Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.
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 Martin Weiss at 212-466-5881 or Alice Wong at 212-466-5538.
Sincerely,
Robert B.Swierupski
Director,
National Commodity
Specialist Division