The tariff classification of a "Midnight Warrior" costume from Taiwan

NY B85000 August 19, 1997 CLA-2-62:RR:NC:WA:353 B85000 CATEGORY: Classification TARIFF NO.: 6204.49.5060 Ms. Sally Berghauser Paper Magic Group, Inc. P.O. Box 977 Scranton, PA 118501 RE: The tariff classification of a "Midnight Warrior" costume from Taiwan Dear Ms. Berghauser In your letter dated May 1, 1997, received in our office on May 22,1997, you requested a classification ruling. A sample was submitted for examination and will be returned per your request. We regret the delay in responding to your request. The submitted sample, Midnight Warrior, Item # 670205 consists of a garment stated to be made from 94% jute and 6% acrylic, which is woven, with a lining stated to be made of 100% polyester, which is of knit construction. The garment is full length with long sleeves. The sleeves and hem of the garment, which have raw edges, have been cut and shredded as a design feature. The knit inner lining extends from the collar to the waist area and into each sleeve. The collar/neck is finished with fabric capping which extends to ties at the back of the garment which has a 6 inch v-opening. ISSUE: Whether the costume is a festive article of chapter 95 or of textile articles of fancy dress classifiable under chapter 61 or 62. LAW AND ANALYSIS Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section of the chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs. Heading 9505, HTSUSA, includes articles which are for "Festive, carnival, or other entertainment." It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover "fancy dress, of textiles, of chapter 61 or 62." The EN's to 9505, state that the 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. In interpreting the phrase "fancy dress, of textiles, of chapter 61 or 62," Customs initially took the view that fancy dress included "all" costumes regardless of quality, durability, or the nature of the item. However, Customs has reexamined its view regarding the scope of the term "fancy dress" as it related to costumes. On November 15, 1994, Customs issued Headquarters Ruling Letter (HRL) 957318, which referred to the settlement agreement of October 18, 1994, reached by the United States and Traveler Trading. In HRL 957318, Customs stated that it had agreed to classify as festive articles in subheading 9505.90.6090, costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel. In view of the aforementioned, Customs must distinguish between costumes of chapter 95 (festive articles), and costumes of chapters 61 and 62 (articles of fancy dress). This can be accomplished by separately identifying characteristics in each article that would indicate whether or not it is of a flimsy nature and construction, lacking in durability, and generally recognized as a normal article of apparel. The overall amount of finishing of the "Midnight Warrior" costume is such that the article is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the "Midnight Warrior" Item 670205 will be 6204.49.5060, Harmonized Tariff Schedule of the United States (HTS) which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of other textile materials: Other: Other: Other." The rate of duty will be 7.3 percent ad valorem. The textile category designation is 836. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Martin Weiss at 212-466-5881. Sincerely, Paul K. Schwartz Chief, Textiles and Apparel Branch National Commodity Specialist Division