CLA-2-62:RR:NC:WA:353 D86872
Mr. Andrew Gerard
Aries Int’l. Inc.
365 Franklin Ave.
Franklin Square, NY 11010
RE: The tariff classification of a Gangster Suit costume set from China.
Dear Mr. Gerard:
In your letter dated January 13, 1999, on behalf of Forum Novelties, Inc., you requested a classification ruling.
The submitted sample, Item #53267 is a Gangster Suit costume consisting of a men’s suit (jacket and pants) and a pair of spats and is stated to be made of cotton fabric. However, after examination by US Customs it has been determined that the fabric content is woven man-made fiber fabric. The sample is not marked with the correct fiber content. The garments that will be imported must labelled with the correct fabric content. The Gangster costume is designed as a men’s suit with a pair of spats. The jacket of the suit has a button closure that closes left over right. The spats have a four button closure and elastic at the bottom.
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 (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 any 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 Gangster costume set is well made and durable with finished seams, a fabric elasticsized waistband and finished button holes. The overall amount of finishing is such that the article is 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 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 spats 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 undeer a separate heading. Pursuant to GRI 3(b), 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 men’s suit.
The applicable subheading for the Gangster costume set, Item #53267 will be 6203.12.2010 Harmonized Tariff Schedule of the United States (HTS), which provides for "”Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suits: Of synthetic fibers: Other, Men’s." The rate of duty will be 28.2 percent ad valorem. The textile category designation is 643.
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 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 212-637-7084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division