Revocation of 954886 of November 16, 1993; Classification ofcertain children's dress-up sets

HQ 957592 April 6, 1995 CLA-2 CO:R:C:T 957592 CMR CATEGORY: Classification TARIFF NO.: 9505.90.6090 Director, International Trade Affairs Hasbro 32 West 23rd Street New York, NY 10010 RE: Revocation of 954886 of November 16, 1993; Classification of certain children's dress-up sets Dear Mr. Ranier: This ruling is to inform you that Customs has reviewed its decision in HRL 954886 of November 16, 1993, issued to you, and is revoking the ruling for the reasons stated below. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed revocation of Headquarters Ruling Letter (HRL) 954886 was published March 1, 1995, in the Customs Bulletin, Volume 29, Number 9. FACTS: HRL 954886 revoked HRL 083229 of January 24, 1989, which involved the classification of certain children's dress-up sets containing textile components. A sample set submitted with the ruling request for HRL 083229 was described therein as including: an extremely short knit strapless dress, of sorts, with iridescent ruffles, two elasticized iridescent sleeve puffs, a string of beads, a pair of clip-on earrings, and a toy plastic microphone. Customs reviewed HRL 083229 in HRL 954886 and concluded that the dress-up set at issue was a costume. As such, the ruling was inconsistent with Customs view that the term fancy dress encompassed "all" costumes and that costumes were thus excluded  -2- from Chapter 95 by Note 1(e). Note 1(e) directs that Chapter 95 does not cover fancy dress, of textiles, of chapter 61 or 62. To correct the inconsistency, Customs revoked HRL 083229. ISSUE: Does the phrase "fancy dress, of textiles, of chapters 61 or 62" include "all" costumes? LAW AND ANALYSIS: In interpreting the phrase "fancy dress, of textiles, of chapters 61 or 62" Customs initially took the view that fancy dress included "all" costumes regardless of quality, durability, or the nature of the item. Since issuance of HRL 954886, Customs has reexamined its view regarding the scope of the term "fancy dress" as it relates to costumes. Customs has determined that costumes which are of a flimsy nature and construction, which lack durability, and which are generally recognized as not normal articles of apparel should not be excluded from classification within Chapter 95 by operation of Note 1(e). Costumes of this nature should not be considered within the scope of the phrase "fancy dress, of textile, of chapter 61 or 62". HOLDING: As a result of this change in view regarding the scope of Note 1(e) as it relates to costumes, and in order to ensure uniformity and eliminate uncertainty, Customs is revoking HRL 954886 of November 16, 1993. Costumes such as those described in HRL 083229 are classifiable in subheading 9505.90.6090, HTSUSA, which provides for, among other things, festive, carnival or other entertainment articles, other, other, other. Articles classifiable herein are not subject to duty. In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Commercial Rulings Division