HQ 084129: Classification of a Santa Claus costume

us-cbp-cross-rulings-hq-084129HQ 084129: Classification of a Santa Claus 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 084129

                                  July 6, 1989


      CLA-2 CO:R:C:G  084129  CMR  837930

      CATEGORY: Classification

      TARIFF NO.: 6105.20.2010, 6103.43.1520, 6217.10.0030, 9505.10.5000,
                  9505.90.6000, 4202.92.3030

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

      RE: Classification of a Santa Claus costume

      Dear Mr. Fraistat:

           This ruling is in response to your letter of March 7, 1989,
      requesting classification of a Santa Claus costume.  The costume will
      be imported from Korea and entered at New York.

      FACTS:

           The merchandise at issue is a Santa Claus costume consisting of
      an upper body garment (top), trousers, hat, beard, drawstring duffle
      bag, belt, and leg pieces.  The top, trousers, hat, and duffle bag
      are made of the same red knit polyester fabric.  The top and hat have
      trim of white pile fabric.  The trim on the top ranges in width from
      2 inches at the neck to 4-1/2 inches on the front closure.  The belt
      and leg pieces are made of the same material--plastic with a backing
      of woven man-made fibers.

      ISSUE:

           Does the trim on the top preclude classification of the top and
      trousers as an ensemble?

           How are the various items of the costume classified?

      LAW AND ANALYSIS:

           Classification of products under the HTSUSA is governed by the
      General Rules of Interpretation (GRI's).  GRI 1 provides that
      "classification shall be determined according to the terms of the











                                       -2-


      headings and any relative section or chapter notes, and provided such
      headings or notes do not otherwise require, according to [the
      remaining GRI's taken in order]."

           Note 3(b) to Chapter 61, Section XI, states in pertinent part:

           (b) The term "ensemble" means a set of garments (other than
               suits and articles of heading 6107, 6108 or 6109), composed
               of several pieces made up in identical fabric, put up for
               retail sale, and comprising:

               - one garment designed to cover the upper part of the body,
                 with the exception of pullovers which may form a second
                 upper garment in the sole context of twin sets, and of
                 waistcoats which may also form a second upper garment, and

               - one or two different garments, designed to cover the lower
                 part of the body and consisting of trousers, bib and brace
                 overalls, breeches, shorts (other than swimwear), a skirt
                 or a divided skirt.

               All of the components of an ensemble must be of the same
               fabric construction, style, color and composition; they also
               must be of corresponding or compatible size.  The term
               "ensemble" does not apply to track suits or ski-suits of
               heading 6112.

           Inasmuch as the white pile fabric trim on the top has no
      counterpart on the trousers, the top and trousers cannot be
      considered of the same fabric construction, style, color and
      composition.  The presence of the white pile fabric cannot be ignored
      or treated as mere trimming and thus disregarded for classification
      purposes.  It forms the cuffs at the end of the sleeves and the
      collar at the neck of the top.  It is 4-1/2 inches wide down the
      front of the garment.  The white pile fabric is not minor trimming.
      It is an integral part of the top.

           The top may be worn as a jacket over other clothing or as a
      shirt over undergarments.  We believe it will be principally used as
      a shirt worn over an undershirt and a pillow or some other type of
      stuffing to achieve the Santa Claus image.

           Hats 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 Santa hat could be considered to fall within the meaning of
      fancy dress of textiles, it would not be classified in Chapter 61 or
      61, but in Chapter 65, therefore the exclusionary note does not












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      apply.  The hat at issue is for a festive occasion, Christmas, and we
      believe it most specifically falls within the heading for festive,
      carnival or other entertainment articles in Chapter 95.

      HOLDING:

           The shirt and trousers are not classifiable as an ensemble.
      The shirt is classified in subheading 6105.20.2010, textile category
      638, dutiable at 34.6 percent ad valorem.  The trousers are
      classified in subheading 6103.43.1520, HTSUSA, textile category 647,
      dutiable at 30 percent ad valorem.

           The leg pieces and belt are accessory items classifiable in
      subheading 6217.10.0030, HTSUSA, textile category 659, dutiable at
      15.5 percent ad valorem.

           The hat is classifiable under the provision for festive,
      carnival or other entertainment articles, articles for Christmas
      festivities and parts and accessories thereof, other, other
      subheading 9505.10.5000, HTSUSA, and is dutiable at 5.8 percent ad
      valorem.

           The beard is classifiable under the provision for festive,
      carnival or other entertainment articles, subheading 9505.90.6000,
      HTSUSA, and are dutiable at 3.1 percent ad valorem.

           The drawstring duffel bag is classified under the provision for
      travel, sports and similar bags with outer surface of textile
      materials, other, subheading 4202.92.3030, textile category 670-L,
      dutiable at 20 percent ad valorem.

           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






















































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