us-cbp-cross-rulings-hq-083977•HQ 083977: Tariff classification of gorilla costume
HQ 083977: Tariff classification of gorilla costume
us-cbp-cross-rulings-hq-083977HQ 083977: Tariff classification of gorilla costumeGuidance
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 . . . ."
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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
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