Modification of Headquarters Ruling Letter (HRL) 084730 and HRL 084731 on the Classification of Halloween Costumes

HQ 085696 November 30, 1989 CLA-2 CO:R:C:G 085696 JBW CATEGORY: Classification TARIFF NO.: 9505.90.60 Ms. Lori Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: Modification of Headquarters Ruling Letter (HRL) 084730 and HRL 084731 on the Classification of Halloween Costumes Dear Ms. Aldinger: On September 7, 1989, this office issued two rulings, HRL 084730 and HRL 084731, that classified headpieces imported with Halloween costumes as other headgear under Chapter 65 of the Harmonized Tariff Schedule of the United States (HTSUSA). After review of these rulings, we have concluded that the classification of these products under this chapter is incorrect. Hats and headgear are generally classified in Chapter 65 of the HTSUSA. However, Chapter 65, Note 1(c), excludes dolls' hats, other toy hats, or carnival articles of Chapter 95. As stated to you in our previous ruling, Chapter 95, Note 1(e), excludes fancy dress of textiles, of Chapter 61 or 62. The costume garments are articles of fancy dress classifiable in Chapters 61 or 62 and are therefore excluded from Chapter 95. In contrast, the headpieces are festive or carnival articles. They are not garments classifiable in Chapters 61 or 62, and they are thus not excluded from Chapter 95. Being excluded from Chapter 65, the headpieces are therefore classified under subheading 9505.90.60, HTSUSA, as festive, carnival, or other entertainment articles. For the reasons stated above, HRL 084730 and HRL 084731 are modified as follows to reflect the classification of the headpieces in subheading 9505.90.60, HTSUSA: The cave man headband, the convict hat, and the clown hat, as stated in our earlier ruling, are dutiable as a set at the rate for the costume garment, but these items are now not classified in a textile category. The pirate headpiece is now dutiable at 3.1 percent ad valorem and does not fall within a textile category. These modifications are made pursuant to 19 C.F.R. Section 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division