Vinyl Halloween Costumes

HQ 087959 December 28, 1990 CLA-2 CO:R:C:G 087959 SLR CATEGORY: Classification TARIFF NO.: 9505.90.6000 Joel K. Simon, Esq. Serko & Simon One World Trade Center Suite 3371 New York, NY 10048 RE: Vinyl Halloween Costumes Dear Mr. Simon: This is in response to your letter of September 17, 1990, on behalf of your client, Papel Freelance, a subsidiary of Russ Berrie and Company, Inc., requesting the classification for vinyl Halloween ties and suspenders under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The instant merchandise, samples of which are before Customs, consists of three articles. The first is a large vinyl bow tie, item number L 84110. It is 13-1/2 inches by 4 inches, orange with black bats and held on by elastic. The second is a large vinyl straight tie, item number L 84111. It is 26 inches in length and 5 inches wide, black with orange pumpkins and secured by elastic. The last item is a vinyl pair of suspenders, item number L 84112. They are orange with black bats. ISSUE: What is the proper classification of the above-described articles under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Heading 9505, HTSUSA, provides for "[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof." The -2- Explanatory Notes, which represent the official interpretation of the tariff schedule at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to heading 9505, HTSUSA, indicates that this 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. Heading 9505 is generally regarded as a use provision. Consequently, Additional U.S. Rule of Interpretation 1(a) must be reviewed. That rule indicates that: In the absence of special language or context which otherwise requires-- (a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to the date of importation, of goods of that class or kind to which the imported good belong, and the controlling use is the principal use. As these articles of fancy dress are constructed of plastic rather than textile materials and belong to a class of merchandise, costumes, whose principal use is festive, they are classifiable as festive articles in heading 9505, HTSUSA. HOLDING: The merchandise in issue is classifiable in subheading 9505.90.6000, HTSUSA, which provides for festive, carnival or other entertainment articles, including magic tricks and jokes articles; parts and accessories thereof: other: other. The applicable rate of duty is 3.1 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division