Modification of Headquarters Ruling Letter (HRL) 082626 on the classification of Halloween costumes under the Harmonized Tariff Schedule of the United States Annotated

HQ 083627 June 13, 1989 CLA-2 CO:R:C:G 083627 CMR CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Christine Berghofer Associated Merchandising Corporation 50 Terminal Road Secaucus, New Jersey 07094 RE: Modification of Headquarters Ruling Letter (HRL) 082626 on the classification of Halloween costumes under the Harmonized Tariff Schedule of the United States Annotated Dear Ms. Berghofer: Our ruling to you, HRL 082626, on behalf of Target Stores, is hereby modified in part. This action is taken in accordance with 19 CFR 177.9(d). The action follows our determination that one of the costumes involved in that ruling and the articles packaged with it were improperly classified. 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. The witch costume (W-1), consisting of a witch's hat, cape, and mask, and classified in HRL 082626, is classifiable as a set by application of General Rule of Interpretation 3(b). Since the witch's costume is classifiable as a set, its classi- fication is determined by that component which imparts 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. -2- The witch costume consisting of the hat, mask, and cape, is classifiable as a set in the provision for overcoats, carcoats, capes, cloaks, and similar articles, of man-made fibers, other, other, other, subheading 6202.13.4020, HTSUSA, textile category 635, dutiable at 29.5 percent ad valorem. This ruling will not be applied retroactively in accordance with 19 CFR 177.9(d)(2). Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport 1cc: CITA 1cc: Legal Reference Section 1cc: Phil Robins