CLA-2-62:RR:NC:WA:3:353 F87441
Ms. Ann Williams
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919
RE: The tariff classification of costume sets from China.
Dear Ms. Williams:
In your letter dated May 16, 2000, on behalf of Battat Inc., you requested a classification ruling. A sample of each set was submitted for examination and will be returned per your request.
The submitted sample sets consist of Styles BB3098 Fireman’s Set in a Tube and BB31313 Fireman’s Set in a Retail Box.
The Style BB3098 Fireman’s Set in a Tube costume set will be packaged in a clear plastic tube with a fireman’s hat, which serves as the cover. The set consists of a plastic toy hatchet, toy gas mask, toy fire extinguisher, toy walkie-talkie, badge, whistle, and flashlight. It features a durable plastic fireman’s hat with a forward facing, battery operated, flashing light with fire truck sound effects. The set also contains a child’s woven 65% polyester/35% cotton fabric fireman’s “vest,” which is sleeveless, and features a heat transferred “badge”, finished collar and edges, a sewn-on patch pocket, sewn-on “bandolier”, full-length rear hook and loop strip closure, and a finished insert representing a shirt and tie. You also request a ruling if item BB3098 were to be imported with a child’s plastic fireman’s coat instead of the textile fabric vest. The plastic fireman’s coat is colored yellow, has red plastic warning stripes, fully finished edges, a clear plastic patch pocket, and a full front plastic buckle closure.
The Style BB31313 Fireman’s Set in a Retail Box costume set will be packaged in a retail box. The set consists of a durable plastic fireman’s hat with a forward facing, battery operated, flashing light with fire truck sound effects, and a child’s woven 65% polyester/35% cotton fabric fireman’s “vest.” The “vest” is sleeveless, and features alternating red and yellow sewn-together strips of fabric, a heat transferred “badge”, finished collar and edges, full-length rear hook and loop strip closure, and imitation sewn-on closures at the front of the garment, one representing a button closure and three representing buckle closures.
ISSUE:
Whether the costumes are festive articles of chapter 95 or articles of fancy dress, of textiles, 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 (GRIs). 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 GRIs 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 ENs 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 9505.90.6000, 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 textile fabric child’s fireman’s “vests” contain numerous styling features and are fully finished. The overall 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 this case the plastic toy hatchet, toy gas mask, toy fire extinguisher, toy walkie-talkie, badge, whistle, flashlight and plastic fireman’s hat are governed by GRI 3(b) because these items are packaged as accessories 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 these cases is the child’s fireman’s “vest.”
The textile fabric fireman’s “vests” are not designed to be worn by a specific sex and are considered to be blouses.
The applicable subheading for the Styles BB3098 Fireman’s Set in a Tube with a child’s woven 65% polyester/35% cotton fabric fireman’s “vest,” and BB31313 Fireman’s Set in a Retail Box. will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Girls': Other.” The rate of duty will be 27.6% ad valorem. The textile category designation is 641.
The applicable subheading for the BB3098 Fireman’s Set in a Tube with a child’s plastic fireman’s coat will be 9505.90.6000, Harmonized Tariff Schedule of the United States (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 China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
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 212-637-7084.
Sincerely,
Robert S. Swierupski
Director,
National Commodity
Specialist Division