HQ 083348: Classification of a monkey costume under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

us-cbp-cross-rulings-hq-083348HQ 083348: Classification of a monkey costume under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)Guidance

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 083348

                                October 24, 1989


      CLA-2 CO:R:C:G  083348  CMR

      CATEGORY: Classification

      TARIFF NO.: 6114.30.3070

      Mr. Frank Prackler
      Harold I. Pepper Co., Inc.
      9 Murray Street
      Suite 11 East
      New York, New York  10007

      RE: Classification of a monkey costume under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA)

      Dear Mr. Prackler:

           This ruling is in response to your letter of November 22, 1988,
      requesting the classification of a monkey costume made in Korea and
      imported by Franco-American Novelty Co., Inc.

      FACTS:

           The monkey costume is made of 100 percent acrylic fiber and
      consists of a body suit with a rear zipper and a tail, separate feet
      with vinyl soles and knit ankle cuffs, separate hands with knit wrist
      cuffs, and a mask with cutout eyes and mouth.  The costume is sized
      for adults.

      ISSUE:

           Is the monkey costume classified as a toy in Chapter 95, or is
      it considered fancy dress classified in Section XI by application of
      exclusion Note 1(e) of Chapter 95?

      LAW AND ANALYSIS:

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














                                       -2-


           Fancy dress is defined in Mary Brooks Picken's The Fashion
      Dictionary (1973) 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 . . .

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

           1. Complete dress or apparel, including all outer garments and
           accessories worn at one time.  Also, dress in general; but
           incorrectly used for a dress.  Compare DRESSES.  2. Type of
           dress for wear to fancy dress ball.  See FANCY DRESS.  3. Type
           of dress characteristic of any country, period, class, or
           calling. (Bold added) (Page 90)

      From the same source, we find the following terms and definitions:

           apparel: Clothing of all sorts; *  *  * (Page 6)

           clothing: Any wearing apparel.  For types, see SPORTS CLOTHES
           and DRESSES.  (Page 70)

           garment: Any article of apparel, chiefly one made of fabric.
           (Page 160)

      Under the topic heading "Dress and Dresses" is the directive "Also
      see FANCY DRESS."  (Page 109)

           In Webster's II New Riverside University Dictionary, at 118
      (1984), apparel is defined as: "1. Clothing.  2. Something that
      covers or adorns."  Costume is defined as: "1. A prevalent style of
      dress, including clothing, accessories, and hairdos.  2. A style of
      dress typical of a particular time, country, or people, often worn in
      a play or at a festival.  3. A set of clothes appropriate for a
      particular occasion or season."

           From the above definitions, it appears that the terms apparel,
      clothing, and garment are interchangeable.  It also appears clear
      that fancy dress is a costume and that a costume is apparel or
      clothing of a particular type.













                                       -3-


           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.

           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.

           Hats and headpieces 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











                                       -4-


      61 or 62.  While costume hats and headpieces 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.

           The monkey suit at issue is made of six pieces or components.
      Composite goods are defined in the Explanatory Notes, which are the
      official interpretation of the HTSUS at the international level, as
      "not only those [goods] in which the components are attached to each
      other to form a practically inseparable whole but also those with
      separable components, provided these components are adapted one to
      the other and are mutually complementary and that together they form
      a whole which would not normally be offered for sale in separate
      parts."

           We believe the monkey suit meets the definition of composite
      goods.  All of the components of the monkey suit are adapted to each
      other, are mutually complementary and form a costume that would not
      normally be sold separately in parts.

           As a composite good, classification of the monkey suit is
      determined by that component which gives the suit its essential
      character.  The Explanatory Notes address the issue of essential
      character under GRI 3(b) as follows:

           (VIII) The factor which determines essential character will
                  vary as between different kinds of goods.  It
                  may, for example, be determined by the nature of the
                  material or component, its bulk, quantity, weight or
                  value, or by the role of a constituent material in
                  relation to the use of the goods.

           The body suit is the major component of the monkey costume.  It
      is the most costly and has the greatest visible surface.  While each
      component is necessary to have a complete costume, the body suit, due
      to its value and bulk, is the component which we believe gives the
      costume its essential character.  By application of Note 1(e) to
      Chapter 95, the body suit portion of the monkey suit, as an article
      of fancy dress, cannot be classified in Chapter 95.  Therefore, the
      mask, hands, and feet are classifiable with the body suit in Chapter
      61.

      HOLDING:

           The monkey costume is classifiable in the provision for other
      garments, knitted or crocheted, of man-made fibers, other, other,
      subheading 6114.30.3070, HTSUSA, textile category 659, dutiable at
      16.1 percent ad valorem.  













                                       -5-


           The designated textile and apparel category may be subdivided
      into parts.  If so, the visa and quota requirements applicable to the
      subject merchandise may be affected.  Since 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 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
      updated weekly and is available for inspection at your local Customs
      office.

           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





















































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