HQ 087959: Vinyl Halloween Costumes

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 087959

                      December 28, 1990

CLA-2 CO:R:C:G 087959 SLR

CATEGORY: Classification

TARIFF NO.: 9505.90.6000

Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, NY  10048

RE:  Vinyl Halloween Costumes

Dear Mr. Simon:

     This is in response to your letter of September 17, 1990,
on behalf of your client, Papel Freelance, a subsidiary of Russ
Berrie and Company, Inc., requesting the classification for vinyl
Halloween ties and suspenders under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).

FACTS:

     The instant merchandise, samples of which are before
Customs, consists of three articles.  The first is a large vinyl
bow tie, item number L 84110.  It is 13-1/2 inches by 4 inches,
orange with black bats and held on by elastic.  The second is a
large vinyl straight tie, item number L 84111.  It is 26 inches
in length and 5 inches wide, black with orange pumpkins and
secured by elastic.  The last item is a vinyl pair of suspenders,
item number L 84112.  They are orange with black bats.

ISSUE:

     What is the proper classification of the above-described
articles under the HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.

     Heading 9505, HTSUSA, provides for "[f]estive, carnival
or other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof."  The
                              -2-

Explanatory Notes, which represent the official interpretation of
the tariff schedule at the international level, offer guidance in
understanding the scope of the headings.  The Explanatory Note to
heading 9505, HTSUSA, indicates that this heading covers:

     (a)  Festive, carnival or other entertainment articles,
     which in view of their intended use are generally made of
     non-durable material.  They include:

          *    *    *

          (3)  Articles of fancy dress, e.g., masks, false ears
               and noses, wigs, false beards and moustaches
               (not being articles of postiche - heading 67.04),
               and paper hats.  However, the heading excludes
               fancy dress of textile materials, of Chapter 61
               or 62.

     Heading 9505 is generally regarded as a use provision.
Consequently, Additional U.S. Rule of Interpretation 1(a) must be
reviewed.  That rule indicates that:

          In the absence of special language or context which
          otherwise requires--
          (a) a tariff classification controlled by use
          (other than actual use) is to be determined in
          accordance with the use in the United States at,
          or immediately prior to the date of importation,
          of goods of that class or kind to which the
          imported good belong, and the controlling use
          is the principal use.

     As these articles of fancy dress are constructed of
plastic rather than textile materials and belong to a class of
merchandise, costumes, whose principal use is festive, they are
classifiable as festive articles in heading 9505, HTSUSA.

HOLDING:

     The merchandise in issue is classifiable in subheading
9505.90.6000, HTSUSA, which provides for festive, carnival or
other entertainment articles, including magic tricks and jokes
articles; parts and accessories thereof: other: other.  The
applicable rate of duty is 3.1 percent ad valorem.


                                Sincerely,



                                John Durant, Director
                                Commercial Rulings Division