HQ 084103: 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 084103

                                  July 27, 1989


      CLA-2 CO:R:C:G  084103  CMR

      CATEGORY: Classification

      TARIFF NO.: 6114.30.3070, 6104.53.2020, 9505.90.6000, 6204.43.4040,
                  6104.43.2020

      Ms. Lorraine Dugan
      Associated Merchandising Corporation
      50 Terminal Road
      Secaucus, New Jersey  07094

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

      Dear Ms. Dugan:

           This ruling is in response to your letter of April 4, 1989, on
      behalf of Mervyns, requesting the classification of three Halloween
      costumes for girls.

      FACTS:

           Three costumes were submitted for review.  They are style BG-1
      (Barbarian Girl), style FE-1 (Flapper Girl), and Style SR-1
      (Sorceress).

           Style BG-1, barbarian girl, is a three-piece costume.  It
      consists of a vest and skirt of 100 percent acrylic plush with
      leopard print, and a polyester necklace.

           Style FE-1, flapper girl, is also a three-piece costume.  It
      consists of a 100 percent nylon satin dress with two shoulder straps
      and two rows of fringe at the bottom, a spangle headband with elastic
      and a feather, and a faux pearl necklace.

           Style SR-1, sorceress, is a four-piece costume consisting of a
      100 percent polyester dress, a vinyl belt with a red bat pattern in
      the middle, a black collar with a diamond pin, and a 100 percent
      polyethylene wig.

           The costumes are sized for young girls.  They are manufactured
      in Taiwan by Plenty Ocean.











                                       -2-


      ISSUE:

           Are the Halloween 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.

           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 . . .

      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.











                                       -3-


           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.

      HOLDING:

           Style BR-1, barbarian girl, cannot be classified as a set
      because it consists of more than one garment.  The vest is classified
      under the provision for women's or girls' other garments, knitted or
      crocheted, of man-made fibers, subheading 6114.30.3070, HTSUSA,
      textile category 659, dutiable at 16.1 percent ad valorem.  The skirt
      is classified under the provision for girls' skirts of synthetic
      fibers, subheading 6104.53.2020, textile category 642, dutiable at 17
      percent ad valorem.  The polyester necklace is a novelty type item
      and classified as a toy in subheading 9505.90.6000, HTSUSA, under the
      provision for festive, carnival or other entertainment articles.  The
      rate of duty for the necklace is 3.1 percent ad valorem.

           Style FE-1, flapper girl, is classified as a set by application
      of GRI 3(b).  It is classified under the provision for the satin
      nylon dress in subheading 6204.43.4040, HTSUSA, textile category 636,
      dutiable at 17 percent ad valorem.

           Style SR-1, sorceress, is also classified as a set by
      application of GRI 3(b).  It is classified under the provision for
      the polyester dress in subheading 6104.43.2020, HTSUSA, textile
      category 636, dutiable at 17 percent ad valorem.

















                                       -4-


           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