HQ 082984: Tariff classification of various 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 082984

                                October 23, 1989


      CLA-2 CO:R:C:G  082984  CMR

      CATEGORY: Classification

      TARIFF NO.: 6210.10.4025, 6211.43.0080, 6204.53.3020, 6217.10.0030,
                  9505.90.6000, 6204.43.4030, 6211.43.0090

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

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

      Dear Ms. Berghofer:

           This ruling is in response to your letters of March 7, 1988, and
      March 9, 1988, requesting the classification of various Halloween
      costumes.

      FACTS:

           Eleven samples have been submitted for Customs review.  The
      samples will be returned to you as requested.

           There are six children's costumes.

           Style #2 (a four-piece ballerina costume), style #7 (a five-
      piece devil costume), and style #8 (a four-piece rocker girl
      costume), were previously classified in HRL 085365 of August 25,
      1989, which was issued to your company.

           Style #1 is a three-piece pumpkin costume consisting of an
      orange felt hat with a stuffed green stem center, a felt orange
      pumpkin body with elastic at the top and bottom, and an orange
      colored eye mask held on with elastic.
















                                       -2-


           Style #3 is a four-piece bee costume consisting of two black
      mesh wings with gold sequins, a black colored eye mask held on with
      elastic, a black felt hat with gold sequins and gold antenna
      attached, and a yellow felt vest with black stripes that covers the
      front of the chest only.

           Style #5 is a six-part pirate costume consisting of a nonwoven
      felt hat, a nylon taffeta vest with white trim, a nylon black and
      white striped skirt, a black eye patch held on with elastic, one gold
      earring, and a red satin belt.

           The remaining costumes are for adults.

           Style PU-2, a three-piece pumpkin costume, was classified in HRL
      083852 of May 22, 1989, and style MM-8, a mouse costume, was classi-
      fied in HRL 083855 of June 6, 1989.  Both rulings were issued to your
      company.

           Style RD-2 is a two-piece rag doll costume consisting of a 100
      percent nylon satin dress with short sleeves and an attached bib, and
      a red yarn wig made of 100 percent acrylic.

           Style TC-1 is a three-piece traditional clown costume consisting
      of a red foam nose, a royal/red felt hat with red pompoms and a 100
      percent nylon satin jumper with long sleeves and three pompoms down
      the front.

           Style MA-4 is a four-piece French maid costume consisting of a
      100 percent nylon black bib apron with white ruffle, two 2 1/2-inch
      wristlets in white 100 percent nylon satin ruffles with elastic, a
      headband with 100 percent nylon satin ruffle and elastic strap, and a
      mask with black elastic.

      ISSUE:

           Are the submitted 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?

      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)











                                       -3-


      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.

           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,











                                       -4-


      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
      61 or 62.  While the 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.














                                       -5-


      HOLDING:

           Style #1, the orange felt pumpkin body, stem hat and mask are
      classifiable as a set.  They are classified under the provision for
      the felt pumpkin body.  The pumpkin body is classified under the
      provision for garments, made up of fabrics of heading 5602 or 5603,
      other, in subheading 6210.10.4025, HTSUSA, textile category 659,
      dutiable at 17 percent ad valorem.

           Style #3, the bee costume, is classifiable as a set under the
      provision for the vest which is classifiable under the provision for
      garments, made up of fabrics of heading 5602 or 5603, other, in
      subheading 6210.10.4025, HTSUSA, textile category 659, dutiable at 17
      percent ad valorem.

           Style #5, the pirate costume, is separately classified since it
      consists of more than one garment.  The black acetate vest of the
      pirate costume is classifiable in other garments, women's or girls',
      of man-made fibers, vests, in subheading 6211.43.0080, HTSUSA,
      textile category 659, dutiable at 17 percent ad valorem.  The black
      and white nylon skirt is classifiable as a girls' skirt, of other
      textile materials, of synthetic fibers, other, other, girls', in
      subheading 6204.53.3020, HTSUSA, textile category 642, dutiable at 17
      percent ad valorem.  The red satin belt, assuming it is of man-made
      fibers, is classifiable under the provision for accessories in
      subheading 6217.10.0030, HTSUSA, textile category 659, dutiable at
      15.5 percent ad valorem.  The eye patch, hat, and gold earring are
      classifiable as toys in subheading 9505.90.6000, HTSUSA, dutiable at
      3.1 percent ad valorem.

           Style RD-2, the rag doll costume, is classifiable as a set under
      the applicable provision for the dress.  The dress is classifiable in
      the provision for dresses of synthetic fibers, other, other in
      subheading 6204.43.4030, HTSUSA, textile category 636, dutiable at 17
      percent ad valorem.

           Style TC-1, the clown suit, is classifiable as a set.  The
      costume is classified under the provision for the jumpsuit.  The
      jumpsuit is classified under the provision for other garments,
      women's or girls', of man-made fibers in subheading 6211.43.0090,
      HTSUSA, textile category 659, dutiable at 17 percent ad valorem.

           Style MA-4, the French maid costume, is classifiable as a set
      since the only garment is the apron; the rest of the items are
      accessories.  The costume is classified under the applicable
      provision for the apron which is the provision for other garments,
      women's or girls', of man-made fibers in subheading 6211.43.0090,
      HTSUSA, textile category 659, dutiable at 17 percent ad valorem.













                                       -6-


           As stated above, style PU-2, a three-piece pumpkin costume, was
      classified in HRL 083852 of May 22, 1989, issued to your company.  In
      that ruling, the pumpkin costume was classified in subheading
      6211.43.0090, HTSUSA, under the provision for other garments.  We are
      hereby modifying the classification of the pumpkin costume.  It is
      more properly provided for under the provision for garments, made up
      of fabrics of heading 5602 or 5603, other, in subheading
      6210.10.4025, HTSUSA, textile category 659, dutiable at 17 percent ad
      valorem.

           Pursuant to section 177.9, Customs Regulations (19 C.F.R.
      Section 177.9), HRL 083852, copy attached, is modified in conformity
      with the foregoing.

           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