CLA-2-61:RR:NC:3:353 D83322

6110.30.3055; 6505.90.6090; 6117.80.9540

Mr. Jinky A. Spires
Disguise Inc.
9040 Activity Rd., Suite D
San Diego, CA 92126

RE: The tariff classification of a 101 Dalmatians, Piglet Costume, and Cap'n Skulley Costume from Mexico.

Dear Mr. Spires:

In your letter dated October 13, 1998, you requested a classification ruling.

Three samples of unisex costumes were submitted with your request. Style #5252 is a 101 Dalmatians Deluxe Costume. It is a children's costume consisting of a jumpsuit (one piece of wearing apparel) and hood. The jumpsuit has long sleeves, an opening at the back of the neck and elastic at the ankles. The hood resembles a dog. The jumpsuit and hat are made from 100% acrylic knit fabric. Style #5242 is the Piglet Deluxe children's costume, consisting of a jumpsuit, a vest, and a hood resembling a piglet. The jumpsuit features long sleeves, an opening at the back of the neck with a self tie and elastic at the wrists and ankles. The vest is sleeveless with an opening at the back and a self tie. It is worn over the jumpsuit. The Piglet Costume is made from knit man-made fiber fabric. Style #136 is an adult Cap'n Skulley Costume consisting of a pullover, pants, boot tops, ascot, belt and pirate hat with a plume. The pullover features long sleeves with a ruffled cuff, a collar and a V neckline. The pants are elasticized at the waist and the boot tops have a cuff at the top. The belt features an oversized buckle and the ascot has a self tie at the back. The Cap'n Skulley Costume is made from knit man-made fiber fabric. 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 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 pastiche- 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 9505.90.6000, 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 submitted samples are comparable in construction and durability. The 101 Dalmatians Deluxe Costume is very well made and durable with all finished seams, piping around the neck and a sturdy hood. The Piglet Deluxe Costume has piping around the neckline, elastic hemmed within the fabric at the ankles, a durable vest with piping around the neckline and a sturdy hood. The Cap'n Skulley Costume has piping down the front of the pullover, finished cuffs with piping, finished collar and a hem at the bottom. The trousers have elastic hemmed within the fabric at the waistband. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material component which gives them their essential character." In the case of Style #5252, 101 Dalmatians Deluxe costume the hood is governed by GRI 3(b) because the hood is packaged as accessory with a single garment wherein each item in the set is classifiable under a separate heading. Pursuant to GRI 3(b), however, the accessory items in the set are classified in accordance with that article from which the set derives its essential character. Customs believes that the essential character of costumes consisting of a single garment with accessories is generally imparted by that garment, which in this case is the jumpsuit. In as much as the Piglet Deluxe and the Cap'n Skulley Costumes consist of two distinct garments within the costumes, Note 13, Section XI, of the HTSUSA is applicable and provides:

Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put in sets for retail sale.

Note 13 of Section XI requires that the textile garments of different 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. Accordingly the accessory vest and hood to the Piglet Deluxe Costume, Style #5242, must also be classified separately. The hood, belt, boot tops and ascot to the Cap'n Skulley Costume, Style #136 must also be classified separately.

The applicable subheading for the 101 Dalmatians Deluxe Costume, Style #5252 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women's or girls': Other." The general rate of duty will be 15.6 percent ad valorem. The textile category designation is 659. Style #5242, Piglet Deluxe costume, the applicable subheading for the jumpsuit will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits...: Women's or girls': Other." The general rate of duty will be 15.6 percent ad valorem. The textile category designation is 659. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Vests, other than sweater vests: Women's pr girls'." The general rate of duty will be 33.3 percent ad valorem. The textile category designation is 659.

The applicable subheading for the hood will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hat and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other: Other." The general rate of duty will be 31.8 cents/kg + 11.3 percent ad valorem. The textile category designation is 659.

Style #136, Cap'n Skulley Costume, the applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for " Sweaters, pullover, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women's or girls'." The general rate of duty will be 33.3 percent ad valorem. The textile category designation is 639.

The applicable subheading for the trousers will be 6104.63.2011, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women's: Other." The general rate of duty will be 29.3 percent ad valorem. The textile category designation is 648.

The applicable subheading for the boot tops, ascot and belt will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The general rate of duty will be 15.1 percent ad valorem. The textile category designation is 659.

The applicable subheading for the hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted...whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other: Other." The general of duty will be 31.8 cents/kg + 11.3 percent ad valorem. The textile designation is 659.

Based upon international textile trade agreements products of Mexico are not 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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division