The tariff classification of a Halloween Jack-O-Lantern Costume from Taiwan.

NY D83262 October 22, 1998 CLA-2-61:RR:NC:WA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Ken August Easter Unlimited, Inc. Fun World 80 Voice Rd. Carle Place, NY 10048 RE: The tariff classification of a Halloween Jack-O-Lantern Costume from Taiwan. Dear Mr. August: In your letter dated October 6, 1998, you requested a classification ruling. The submitted samples are unisex Halloween Jack-O-Lantern costumes. Style #1051 is an adult costume and style 8725 is a children's costume. The costumes consists of an upper body garment, designed as a pumpkin, sleeveless, with elastic at the top and bottom. It is stated to be made of knit polyester fabric with a foam plastic material backing. Styles #1051H and #875H are identical in design as styles #1051 and 8725, but will be imported on a hanger with a photo insert. ISSUE: Whether the costumes are festive articles of chapter 95 or articles of fancy dress, of textiles 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 pastiche- 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 9505.90.6000, 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 Halloween Jack-O-Lantern has finished armhole seams and the elasticized bottom and top is securely finished. The fabric itself is of a sturdy construction. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the Halloween Jack-O-Lantern Costume, Style #s1051, 1051H, 8725, 8725H will be 6114.30.3070 Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women's or girls'" The rate of duty will be 15.6 percent ad valorem. The textile category designation is 659. 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division