HQ 083977: Tariff classification of gorilla 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 083977

                                      June 5, 1989

             CLA-2 CO:R:C:G  083977  SM

             CATEGORY:  Classification

             TARIFF NO.:  6114.30.3070

             Mr. Scott Fraistat
             Topstone Industries, Inc.
             81 Sand Pit Road
             Danbury, CT  06810

             RE:  Tariff classification of gorilla costume

             Dear Mr. Fraistat:

                   Your letter of March 7, addressed to our New York
             office, requesting a tariff classification ruling for a
             gorilla costume to be imported from South Korea, has been
             referred to this office for reply.

             FACTS:

                   A sample of Style 8500 was submitted.  It consists of
             six pieces:  a combination mask-head covering, a pair of
             "hands," a pair of "feet," and a one-piece knit "suit" that
             would cover the wearer's torso, arms, and legs.  The "suit"
             has an opening at the back with hook-and-loop-tape fasteners.
             All pieces are partially or completely covered with "fur."
             The fiber content is not stated; we assume it to be man-made.

             ISSUE:

                   How is the gorilla 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.

                   Heading 9505, HTSUSA, provides for festive, carnival, or
             other entertainment articles.  The Explanatory Notes (EN), the
             official interpretation of the HTSUSA at the international












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             level, indicate that this heading is intended to include
             articles 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 Chapter 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. 1988).  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 particu-
                        lar occupation . . .

             As a masquerade or party costume, Style 8500 falls within this
             definition of fancy dress.  Since it is mostly of textile, it
             is excluded from Chapter 95 if classifiable in chapter 61 or
             62.

                   Heading 6114, HTSUSA, a provision for other garments,
             knitted or crocheted, would cover the main portion of the
             costume.  Heading 9505, HTSUSA, provides for the mask.  The
             "hands" are covered by heading 4015, HTSUSA, a provision for
             rubber gloves.  The "feet" are provided for under heading
             6404, HTSUSA, as footwear with outer soles of rubber and
             uppers of textile materials.  Since no single heading provides
             for all six 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 . . . ."












                                           -3-


                   The EN for GRI 3(b) provide interpretation of the terms
             composite goods and essential character.  With regard to
             composite goods they state

                        For the purpose of [GRI 3(b)], composite goods
                        made up of different components shall be taken
                        to mean not only those 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
                        . . . . As a general rule, the components of these
                        composite goods are put up in a common packing.

             The pieces of the gorilla costume fall within this descrip-
             tion.  Separable components, they are adapted to one another
             in that together they enable the wearer to convey the image of
             a gorilla.  The pieces are packed together and would not
             normally be offered for sale separately.

                   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 8500, it is the "suit" that provides the essential
             character, since it is the most substantial portion.  The
             costume is therefore classified as though it consisted of the
             "suit."  Since it falls under heading 6114, HTSUSA, it is ex-
             cluded from Chapter 95 by Note 1(e) of that chapter.

                   There is nothing about the suit to identify it as either
             men's or women's.  It is therefore classified under the
             subheading for women's.  Note 8, Chapter 61, HTSUSA.

             HOLDING:

                   Style 8500 is classified under subheading 6114.30.3070,
             HTSUSA, textile category 659, a provision for other garments
             of man-made fibers, knitted or crocheted, women's.

                   Because of the changeable nature of the statistical
             annotation, i.e., the ninth and tenth digits of the tariff
















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             number, and of the textile restraint categories, you should
             contact your local Customs office before importing this
             merchandise to determine the current status of any import
             restraints or requirements.

                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division


















































             6cc:  Area Director of Customs
                   NY Seaport Area
             cc:   Legal Reference Section
             cc:   CITA
             cc:   NIS Alice Wong