HQ 082625: Classification of Halloween costumes under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                    HQ 082625

                                  July 21, 1989


      CLA-2 CO:R:C:G  082625  CMR

      CATEGORY: Classification

      TARIFF NO.: 6114.30.1020; 6104.63.2010; 6114.30.3060; 6103.43.1520;
                  6104.43.2010; 6114.30.3070; 6117.80.0030; 6217.10.0030;
                  6117.10.2000; 6114.30.2020; 6115.11.0000; 6115.12.0000;
                  9505.90.6000

      Mr. H. Schaten
      Natural Nydegger Transport Corp.
      One World Trade Center
      Suite 1565
      New York, New York  10048

      RE: Classification of Halloween costumes under the Harmonized
           Tariff Schedule of the United States Annotated (HTSUSA)

      Dear Mr. Schaten:

           This ruling is in response to your letter of June 29, 1988, on
      behalf of Topstone Industries, requesting classification of various
      Halloween costumes.

      FACTS:

           You submitted four adult costumes and twelve teenage-adult
      costumes for classification.  All of the costumes are marked one size
      fits all.  The four adult costumes are of a female pirate, a male
      pirate, a french maid, and a nun.  These costumes are made of 100
      percent knitted polyester.  The twelve teenage-adult costumes are all
      for women or girls, and all include fishnet stockings and leotards.
      The leotards are made of 100 percent knitted nylon.  The costumes
      include a devil, clown, army recruit, bride, convict, tuxedo outfit,
      pirate, cheerleader, wench, maid, witch, and nurse.  The costume
      packages also include additional items to complete the costumes such
      as collars, cuffs, skirts,  headwear, puffed sleeves, etc.

      ISSUE:

           Are the Halloween costumes classifiable as toys in Chapter 95,
      or are they considered fancy dress classifiable in Section XI by
      application of exclusion Note 1(e) of Chapter 95?











                                       -2-


      LAW AND ANALYSIS:

           Under the HTSUSA, toys are classified in Chapter 95.  How-
      ever, Note 1(e) excludes articles of "fancy dress, of textiles, of
      chapter 61 or 62" from classification within Chapter 95.

           Fancy dress is defined in Mary Brooks Picken's The Fashion
      Dictionary as:

           Costume representing a nation, class, calling, etc., as worn to
           costume ball or masquerade party.  (Page 134)

      Webster's Third New International Dictionary, Unabridged, at 822
      (1965) defines fancy dress as:

           a costume (as for a masquerade or party) departing from
           currently conventional style and usu. representing a fictional
           or historical character, an animal, the fancy of the wearer, or
           a particular occupation . . .

      The Note 1(e) exclusion includes all fancy dress of textile materials
      and appears to leave no room for differentiating between costumes
      based on their construction, utilitarian value, and use.

           In October 1983, the Nomenclature Committee of the Customs
      Cooperation Council, at the request of the Australian Administration,
      considered the classification of children's "Spiderman" and "Hulk"
      suits; a cowboy suit composed of a waistcoat and chaps with holster,
      of textile material; a cowboy suit composed of a waistcoat and
      trousers incorporating a simulated belt with holster, of textile
      material; and an Indian girl costume consisting of a dress, a
      headband and simulated braids, of textile material.  The
      classification issue then, as in this case, was whether the costumes
      were classifiable as toys in Chapter 97 (now known as Chapter 95), or
      as textile articles of Section XI.  The Committee decided the
      costumes were fancy dress, classifiable in Section XI by application
      of exclusion Note 1(e) to Chapter 97 (now Chapter 95).  Annex F/5 to
      Doc. 30.550 E (NC/51/Oct. 83).

           Although not bound by this decision of the Nomenclature
      Committee, Customs believes it illustrates the intent of the Note
      1(e) exclusion to Chapter 95, and the meaning of fancy dress as it is
      used in that exclusion.  In accordance with the Committee's decision
      and Note 1(e) to Chapter 95, costumes of textile materials are
      classifiable in Section XI.

           Note 13 of Section XI provides:

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











                                       -3-


           Note 13 of Section XI requires that textile garments of differ-
      ent 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.  How-
      ever, costumes consisting of single garments with accessories do not
      fall into the purview of Headnote 13.  Therefore, single garments
      with accessories may be classifiable as sets by application of
      General Rule of Interpretation 3(b) according to the item in the set
      from which the set derives its essential character.  Customs believes
      that the essential character of costumes consisting of single
      garments with accessories is generally imparted by the garment since
      without the garment you would merely have a collection of accessory
      items.

           Some of the costumes at issue have hats among their accessories.
      Hats are generally classified in Chapter 65 of the HTSUSA.  However,
      Chapter 65, Note 1(c) excludes "doll" hats, other toy hats or
      carnival articles of Chapter 95.  Chapter 95, Note 1(e) excludes
      sports clothing or fancy dress, of textiles, of Chapter 61 or 62.
      While the costume hats could be considered to fall within the meaning
      of fancy dress of textiles, they would not be classified in Chapter
      61 or 62, but in Chapter 65, therefore the exclusionary note does not
      apply.

      HOLDING:

           The submitted costumes are classifiable in the following manner.

           The female pirate costume top is classifiable under the
      provision for other garments, knitted or crocheted, of man-made
      fibers, tops in subheading 6114.30.1020, HTSUSA, textile category
      639, dutiable at 30 percent ad valorem.  The pants are classifiable
      under the provision for women's knitted or crocheted trousers and
      breeches of synthetic fibers in subheading 6104.63.2010, HTSUSA,
      textile category 648, dutiable at 30 percent ad valorem.  The pirate
      hat and eye patch are classifiable as toys in subheading
      9505.90.6000, HTSUSA, dutiable at 3.1 percent ad valorem.

           The male pirate top is classifiable under the provision for
      other garments, knitted or crocheted, of man-made fibers, other in
      subheading 6114.30.3060, HTSUSA, textile category 659, dutiable at
      16.1 percent ad valorem.  The pants are classifiable under the
      provision for men's knitted or crocheted trousers and breeches of
      synthetic fibers in subheading 6103.43.1520, HTSUSA, textile category
      647, dutiable at 30 percent ad valorem.  The pirate hat and eye patch
      are classifiable as toys in subheading 9505.90.6000, HTSUSA, dutiable
      at 3.1 percent ad valorem.













                                       -4-


           The french maid dress is classifiable under the provision for
      women's knitted or crocheted dresses of synthetic fibers in
      subheading 6104.43.2010, HTSUSA, textile category 636, dutiable at 17
      percent ad valorem.  The apron is classifiable under other knitted or
      crocheted garments of man-made fibers in subheading 6114.30.3070,
      HTSUSA, textile category 659, dutiable at 16.1 percent ad valorem.
      The maid's headband is classifiable as an other accessory of man-made
      fibers in subheading 6117.80.0030, HTSUSA, textile category 659,
      dutiable at 15.5 percent ad valorem.

           The nun's dress is classifiable under the provision for women's
      knitted or crocheted dresses of synthetic fibers in subheading
      6104.43.2010, HTSUSA, textile category 636, dutiable at 17 percent ad
      valorem.  The rope belt is classifiable under the provision for other
      made up clothing accessories, of man-made fibers in subheading
      6217.10.0030, HTSUSA, textile category 659, dutiable at 15.5 percent
      ad valorem.  The nun's headpiece is classifiable under the provision
      for other made up clothing accessories, knitted or crocheted, shawls,
      scarves, mufflers, mantillas, veils and the like, of man-made fibers
      in subheading 6117.10.2000, HTSUSA, textile category 659, dutiable at
      12 percent ad valorem.

           The twelve teenage-adult costumes consist basically of leotards
      and stockings.  Additional articles--skimpy, net skirts, net sleeves,
      eye patches, assorted headwear, etc.--largely create the costume when
      worn with the packaged leotard and stockings.  Articles such as the
      net skirts, sleeves, and some headwear will generally be classifiable
      in Chapters 61 or 62.  Other articles such as masks, eye patches,
      false ears and noses, horns, tails, etc. will be classifiable in
      Chapter 95 as toys.

           The leotards are classifiable under the provision for other
      garments, knitted or crocheted, of man-made fibers, bodysuits and
      bodyshirts in subheading 6114.30.2020, HTSUSA, textile category 659,
      dutiable at 34.3 percent ad valorem.  The stockings are classifiable
      under the provision for knitted or crocheted panty hose and tights.
      If of synthetic fibers, measuring per single yarn less than 67
      decitex, the stockings are in subheading 6115.11.0000, HTSUSA; if of
      synthetic fibers, measuring per single yarn 67 decitex of more, they
      are in subheading 6115.12.000, HTSUSA.  Both subheadings include the
      textile category 632, and are dutiable at 17 percent ad valorem.

           The net sleeves and net skirts are classifiable under the
      provision for other made up clothing accessories, knitted or
      crocheted, other accessories, of man-made fibers in subheading
      6117.80.0030, HTSUSA, textile category 659, dutiable at 15.5 percent
      ad valorem.  The remaining articles such as masks, eye patches, false
      ears and noses, horns, tails, etc. will be classifiable in Chapter 95
      as toys in subheading 9505.90.6000.












                                       -5-


           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

















































      6cc: Area Director,New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins