HQ 082249: 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 082249

                                October 23, 1989


      CLA-2 CO:R:C:G  082249  CMR  825630  827030  825604

      CATEGORY: Classification

      TARIFF NO.: 6114.30.3060, 6114.30.3070, 6104.43.2020, 6211.43.0090,
                  6204.43.4040, 6114.30.3070

      Donna Shira, Esq.
      Sharretts, Paley, Carter & Blauvelt, P.C.
      Eighty Broad Street
      New York, New York  10004

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

      Dear Ms. Shira:

           This ruling is in response to your letters of October 8, 1987,
      and December 10, 1987, on behalf of Ben Cooper, Inc., requesting
      classification of various Halloween costumes.

      FACTS:

           Nine children's costumes have been submitted for Customs
      consideration.  Their descriptions are as follows:

           A rag doll costume, item #42518, consisting of a 100 percent
           woven polyester polka-dot dress with short sleeves and a
           permanently sewn apron.  The planned size range will be small
           4/6, medium 8/10, and large 12/14.

           A ghoul costume, item #42516, consisting of a 100 percent woven
           nylon black robe with hood and a rope belt.  The planned size
           range will be small 4/6, medium 8/10, and large 12/14.

           A spiderman costume, item #42523, consisting of a 100 percent
           polyester knit one piece coverall with long sleeves and a
           separate hood.  The planned size range will be medium 8/10,
           large 12/14, and teen 16.














                                       -2-


           A G.I. Joe costume, #42521, consisting of a 100 percent woven
           polyester one piece jumpsuit in a camouflage print material.  It
           has elastic at the ankles and waist, and a zipper-front
           closure.  A rectangular-shaped piece of material is sewn to the
           left-front chest area and identifies the costume as "GIJOE A
           Real American Hero."  The planned size range will be small 4/6,
           medium 8/10, and large 12/14.

           An angel costume, item #42514, consisting of a 100 percent
           polyester knit robe, clear plastic wings, a rope belt, and a
           plastic and wire halo.  The planned size range will be small
           4/6, medium 8/10, and large 12/14.

           A flapper costume, item #42527, consisting of a 100 percent knit
           polyester dress with woven polyester finishing at the neck and
           sleeves.  It is ornamented with fringe on the front in a V-shape
           from the neck and with two rows of fringe at the bottom.  The
           costume also includes an elastic headband with a feather.  The
           planned size range will be small 4/6, medium 8/10, and large
           12/14.

           A convict costume, item #42510, consisting of a 100 percent
           woven polyester one piece jumpsuit and a matching hat.  The
           planned size range will be small 4/6, medium 8/10, large 12/14,
           and teen 16.

           A witch costume, item #42517, consisting of a 100 percent woven
           polyester witch's dress, a rope belt, and a witch's hat.  The
           planned size range will be small 4/6, medium 8/10, and large
           12/14.

           A bunny rabbit costume, item #5500, made of plush man-made fiber
           material.  It consists of a one piece coverall with long sleeves
           and a hood with bunny-like ears and a tie string.  It will come
           in sizes 3 to 5.

      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.














                                       -3-


           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)

      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.    













                                       -4-


           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











                                       -5-


      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.

      HOLDING:

           The Area Director, New York Seaport, issued a ruling to your
      firm classifying the rag doll, ghoul, and G.I. Joe costumes.  We
      agree with their classifications as stated in that ruling, NYRL
      825604 of April 26, 1988.

           The spiderman costume, hood and body suit, is classifiable as a
      composite good since the components are adapted to each other and are
      mutually complementary and together form a whole which would not
      normally be offer for sale in separate parts.  The costume is
      classified under the provision for the body suit which is classified
      under the provision for other garments, knitted or crocheted, of man-
      made fibers in subheading 6114.30.3060, HTSUSA, textile category 659,
      dutiable at 16.1 percent ad valorem.

           The angel costume is classifiable as a set under the provision
      for the knit robe.  The robe is classifiable in the provision for
      other garments, of man-made fibers, other in subheading 6114.30.3070,
      HTSUSA, textile category 659, dutiable at 16.1 percent ad valorem.

           The flapper costume is classifiable as a set under the provision
      for the dress.  The dress is classified in the provision for dresses,
      of synthetic fibers, other in subheading 6104.43.2020, HTSUSA,
      textile category 636, dutiable at 17 percent ad valorem.

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

           The witch costume is classifiable as a set under the provision
      for the witch's dress.  The dress is classified in the provision for
      dresses of synthetic fibers in subheading 6204.43.4040, HTSUSA,
      textile category 636, dutiable at 17 percent ad valorem.

           The bunny rabbit costume is classifiable as a composite good
      since the components are adapted to each other and are mutually
      complementary and together form a whole which would not normally be
      offer for sale in separate parts.  The costume is classified in the
      applicable provision for the body suit.  The body suit is classified
      in the provision for other garments, knitted or crocheted, of man-
      made fibers, other in subheading 6114.30.3070, HTSUSA, textile
      category 659, dutiable at 16.1 percent ad valorem.











                                       -6-


           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