HQ 083855: Tariff classification of mouse costume

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 083855

                                      June 6, 1989

             CLA-2 CO:R:C:G  083855  SM

             CATEGORY:  Classification

             TARIFF NO.:  6204.63.3532

             Ms. Lorraine M. Dugan
             Customs Department
             Associated Merchandising Corporation
             50 Terminal Road
             Secaucus, NJ  07094

             RE:  Tariff classification of mouse costume

             Dear Ms. Dugan:

                   Your letter of February 9, on behalf of Mervyns,
             addressed to our New York office, requesting a tariff classi-
             fication ruling for a mouse costume made in Taiwan, has been
             referred to this office for reply.

             FACTS:

                   A sample of Style MM-8 was submitted.  It consists of
             four pieces.  A pair of wide-legged, pull-on, woven nylon
             shorts has ribbon suspenders attached to the waist with
             elastic at the back.  An elasticized felt bow tie features
             sequin trim.  A pair of felt false ears attached to a headband
             is also trimmed with sequins.  A false nose with whiskers is
             attached to an elastic band.  All four pieces are packaged in
             a clear plastic hanging container with a sheet of cardboard
             showing a photograph of a woman wearing the costume.

             ISSUE:

                   How is the mouse costume classified?

             LAW AND ANALYSIS:

                   Classification under the Harmonized Tariff Schedule of
             the United States Annotated (HTSUSA) is in accordance with the
             General Rules of Interpretation (GRI's).  GRI 1 provides that
             classification is determined first in accordance with the
             terms of the headings of the tariff and any relative section
             and chapter notes and then, if nothing in the headings or
             notes otherwise requires, in accordance with the remaining
             GRI's.  













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                   Heading 9505, HTSUSA, provides for festive, carnival, or
             other entertainment articles.  The Explanatory Notes (EN), the
             official interpretation of the HTSUSA at the international
             level, indicate that this heading is intended to include arti-
             cles of fancy dress, such as masks, false ears and noses,
             wigs, false beards, and moustaches.  However, Legal Note 1(e)
             of Chapter 95 excludes from the headings of that chapter arti-
             cles of fancy dress of textiles of Chapters 61 or 62.

                   The tariff does not define fancy dress.  The definition
             of a classification term is a question of law.  Converters
             Div. of American Hospital Supply Corp. v. United States, 861
             F. 2d 710, 712 (Fed. Cir. l988).  Tariff terms are construed
             according to their common and commercial meanings which are
             presumed to be the same.  Nippon Kogaku (USA), Inc. v. United
             States, 673 F. 2d 380, 382 (CCPA 1982).  Webster's Third New
             International Dictionary, Unabridged, at 822 (1965) defines
             fancy dress as:

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

             As a masquerade or party costume representing an animal, Style
             MM-8 falls within this definition of fancy dress.  Since most
             of it is of textile, it is excluded from Chapter 95 if classi-
             fiable in Chapter 61 or 62.

                   Although a woman is shown wearing the costume, the
             shorts are not identifiable as men's or women's.  They are
             therefore classifiable under the heading covering women's,
             heading 6204, HTSUSA.  Legal Note 8, Chapter 62, HTSUSA.
             Heading 6215, HTSUSA, provides for the bow tie.  Heading 9505,
             HTSUSA, provides for the false ears and nose.  Since no single
             heading provides for all three articles, classification cannot
             be determined under GRI 1.

                   GRI 3 generally provides for the classification of goods
             that appear classifiable under two or more headings.  GRI
             3(a), providing for classification under the heading that is
             the most specific, does not apply when, as here, each heading
             considered refers to part only of the goods.

                   GRI 3(b) provides that "[m]ixtures, composite goods
             consisting of different materials or made up of different
             components, and goods put up in sets for retail sale, which
             cannot be classified by reference to 3(a), shall be classified
             as if they consisted of the material or component which gives
             them their essential character . . . ."











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                   The EN for GRI 3(b) provide interpretation of the terms
             goods put up in sets for retail sale and essential character.
             They state that goods put up in sets for retail sale are those
             which:

                        (a) consist of at least two different articles
                            which are, prima facie, classifiable in
                            different headings . . .;

                        (b) consist of products or articles put up to-
                            gether to meet a particular need or carry out
                            a specific activity; and

                        (c) are put up in a manner suitable for sale
                            directly to users without repacking . . . .

             The mouse costume consists of four articles prima facie clas-
             sifiable under different headings.  They are put up together
             to enable the wearer to participate in Halloween activities,
             which normally involve costumes.  We assume that they are
             imported packed for sale directly to users without repacking.
             Thus the mouse costume meets the requirements for classifi-
             cation as a set.

                   The EN state further that the factor determining essen-
             tial character will vary with different kinds of goods.  It
             may be "the nature of the material or component, its bulk,
             quantity, weight or value, or . . . the role of a constituent
             material in relation to the use of the goods."  With regard to
             Style MM-8, it is the shorts that provide the essential char-
             acter, since they are the most substantial portion of the
             costume.  The mouse costume is therefore classified as though
             consisting of the shorts.

             HOLDING:

                   The mouse costume, Style MM-8, is classified under
             subheading 6204.63.3532, HTSUSA, textile category 648, a
             provision for women's shorts of synthetic fibers.






















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                   Because of the changeable nature of the statistical
             annotation, i.e., the ninth and tenth digits of the tariff
             number, and the textile restraint categories, you should
             contact your local Customs office before importation of this
             merchandise to determine the current status of any import
             restraints or requirements.

                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division