HQ 083627: Modification of Headquarters Ruling Letter (HRL) 082626 on the classification of Halloween costumes under the Harmonized Tariff Schedule of the United States Annotated

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 083627

                                  June 13, 1989


      CLA-2 CO:R:C:G  083627  CMR

      CATEGORY: Classification

      TARIFF NO.: 6202.13.4020

      Ms. Christine Berghofer
      Associated Merchandising Corporation
      50 Terminal Road
      Secaucus, New Jersey  07094

      RE: Modification of Headquarters Ruling Letter (HRL) 082626
          on the classification of Halloween costumes under the
          Harmonized Tariff Schedule of the United States Annotated

      Dear Ms. Berghofer:

           Our ruling to you, HRL 082626, on behalf of Target Stores, is
      hereby modified in part.  This action is taken in accordance with 19
      CFR 177.9(d).  The action follows our determination that one of the
      costumes involved in that ruling and the articles packaged with it
      were improperly classified.

           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.  The witch costume
      (W-1), consisting of a witch's hat, cape, and mask, and classified in
      HRL 082626, is classifiable as a set by application of General Rule
      of Interpretation 3(b).

           Since the witch's costume is classifiable as a set, its classi-
      fication is determined by that component which imparts 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.














                                       -2-


           The witch costume consisting of the hat, mask, and cape, is
      classifiable as a set in the provision for overcoats, carcoats,
      capes, cloaks, and similar articles, of man-made fibers, other,
      other, other, subheading 6202.13.4020, HTSUSA, textile category 635,
      dutiable at 29.5 percent ad valorem.

           This ruling will not be applied retroactively in accordance with
      19 CFR 177.9(d)(2).

                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division














































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