HQ 087368: Dress up hat; request for reconsideration; HRL 085184 affirmed

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 087368

                                   September 7, 1990

            CLA-2 CO:R:C:G 087368 DRR

            CATEGORY: Classification

            TARIFF NO.: 6504.00.9015

            Mr. Marty Langtry
            Castelazo & Associates
            5420 West 104th Street
            Los Angeles, California 90045

            RE: Dress up hat; request for reconsideration; HRL 085184
                 affirmed

            Dear Mr. Langtry:

                 This is in reference to your letter dated June 4, 1990,
            on behalf of Lakeshore Curriculum Materials, requesting
            reconsideration of the classification of a child's hat under
            the Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA).

            FACTS:

                 The merchandise at issue is represented by a hat made of
            100 percent woven polypropylene plaited strips which are less
            than 5 millimeters in width.  The hats are made by sewing the
            strips together in overlapping spirals, starting at the crown
            and continuing out to the brim.  The hats will be imported
            from Taiwan.  After importation, a band and artificial flower
            will be added.  The hats will be included in a set of
            children's dress up articles sold as a mix and match costume
            collection known as "Grandma's Trunk".  Headquarters Ruling
            Letter (HRL) 085184, dated September 22, 1989, classified the
            hat in subheading 6504.00.9015, HTSUSA.

                 Your request for reconsideration states that you believe
            that the hat should have been classified in Heading 9505.  You
            further state that you believe the hat is excluded from
            Chapter 65 on the basis of Note 1(c) which excludes doll's
            hats, other toy hats or carnival articles of Chapter 95.  You
            also state that the hat, although it is constructed of a
            fairly durable material, is nevertheless classifiable under
            heading 9505.

            ISSUE:

                 Whether the merchandise is classifiable as toys or
            wearing apparel.

            LAW AND ANALYSIS:

                 Classification under the HTSUSA is in accordance with the
            General Rules of Interpretation (GRI), taken in order.  GRI 1
            provides that classification shall be determined according to
            the terms of the headings and any relative section or chapter
            notes.  Heading 9505, HTSUSA, provides for festive, carnival
            or other entertainment articles.  Heading 6504, HTSUSA,
            provides for hats and headgear, plaited or made by assembling
            strips of any material.

                 The Explanatory Notes to the HTSUSA constitute the
            official interpretation of the tariff at the international
            level and may be consulted for guidance as to the correct
            international interpretation of the various HTSUSA provisions.
            Although the Explanatory Notes to Heading 9505 state that it
            covers festive, carnival and other entertainment articles, the
            hat at issue does not fall within the purview of this heading.
            The style and material are typical of hats which could be used
            for normal, everyday wear.  It is not a doll's hat, toy hat or
            carnival article and is therefore not excluded from Chapter 65
            on the basis of Note 1(c).

                 The durability of the article, although a factor for
            consideration,  is not dispositive of its classification.  For
            example, articles of fancy dress made of textiles are
            classified in Chapters 61 and 62 regardless of the fact that
            many such articles are not durable and have limited functional
            use as clothing.  Furthermore, the examples given in HRL
            085696 of articles which are classifiable in heading 9505,
            i.e., masks, false ears and wigs, are clearly articles of
            fancy dress, whether or not they are made of durable
            materials.

                 Fancy dress is defined in Mary Brooks Picken's, The
            Fashion Dictionary at 134 (3rd. ed. 1973) as a "costume
            representing a nation, class, calling, etc., as worn to a
            costume ball or masquerade party."  Consideration has been
            given to the question of whether dress up articles are
            distinguishable from fancy dress and therefore within the
            purview of Chapter 95.  Fancy dress costumes are used by
            people of all ages, but only on special occasions,


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            whereas dress up articles are used by small children for
            year-round play activity.  Another difference considered is
            that the articles in question are used to simulate relatively
            normal adult activities, as opposed to fancy dress articles
            which are more likely to simulate famous persons, fictitious
            characters or fanciful beings.  However, the distinctions
            between fancy dress articles and dress up articles are not
            dispositive of the issue of classification.  Dress up articles
            are basically articles of fancy dress, represent a "nation,
            class, calling, etc.", as defined above, and are essentially
            costumes.

                 In contrast to articles classifiable in Heading 9505, the
            hat in question, at the time of importation, does not have the
            characteristics of a festive, carnival or other entertainment
            article.  The importer's intention to use it with dress up
            sets after importation is of no legal relevance in determining
            the classification at the time of importation.  Therefore, the
            hat is not classifiable under heading 9505.  HRL 085184
            properly determined that the hat is not of a style used for a
            particular costume or occasion.

            HOLDING:

                 The hat is classified under subheading 6504.00.9015,
            HTSUSA, as hats, plaited or made by assembling strips of any
            material, whether or not lined or trimmed, other, sewed, of
            man-made fiber, with a duty rate of 7.2 percent ad valorem and
            subject to textile category 659.

                 Due to the changeable nature of the statistical
            annotation and the restraint (quota/visa) categories
            applicable to textile merchandise, the importer should contact
            the local Customs office prior to importation of this
            merchandise to determine the current status of any import
            restraints or requirements.

                 The designated textile and apparel category may be
            subdivided into parts.  If so, 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, we suggest that 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 available for inspection at your local
            Customs office.

                 HRL 085184 is hereby affirmed.

                                       Sincerely,





                                       John Durant, Director
                                       Office of Commercial Rulings