HQ 958061

October 3, 1995

CLA-2 R:C:T 958061 jb

CATEGORY: Classification

TARIFF NO.: 6204.43.4040

Ms. Myrna Polikoff

100 Merrick Road, Suite 108 East

Rockville Centre, NY 11570

RE: Classification of a children\'s ballerina costume; textile costume
well constructed for multiple use; chapter 62, HTSUSA

Dear Ms. Polikoff:

This is in response to your letter, dated May 18, 1995, requesting a
classification ruling for

a children\'s ballerina costume.

FACTS:

The subject merchandise consists of a ballerina costume composed of
nylon featuring a

sleeveless bodice constructed of a woven front and a knit back with
satin trimmed netting at the

neckline and on the shoulder straps. Matching underpants of knit
construction are attached to the

bodice at the waist. The bodice of the dress features an attached net
overlay giving the garment

the appearance of a dress. Both the neckline and the leg openings of the
garment are elasticized.

The bodice is made of durable knit fabric with folded over seams at the
armholes and regular

stitching has been used on this garment.

The costume comes with a textile covered horseshoe hair holder and a
plastic wand with a

star at the top. You state that the subject merchandise is sold to
\"Toys R\' Us\" stores as a dress-

up costume to be sold in their toy departments and as such, the
merchandise should be classified

as a toy.

ISSUE:

What is the proper classification of the merchandise at issue?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of
the United States

Annotated (HTSUSA) is governed by the General Rules of Interpretation
(GRI). GRI 1 provides

that classification shall be determined according to the terms of the
headings and any relative

section or chapter notes, taken in order. Merchandise that cannot be
classified in accordance with

GRI 1 is to be classified in accordance with subsequent GRI.

Although the term \"toy\", in general, is not specifically defined in
the tariff, the Explanatory

Notes to the Harmonized Commodity Description and Coding System (EN) to
chapter 95,

HTSUSA, indicate that this chapter covers toys of all kinds whether
designed for the amusement

of children or adults. It has been Customs position that the
\"amusement\" requirement means that

toys should be designed and used principally for amusement.

In this regard, the function of the dress up set as a \"toy\" is to
amuse children by enabling

them to act out role play as grown-ups. Most dress up sets consist
principally of toy items

packaged on occasion, with an item of textile wearing apparel or a hat.
Examples of dress up sets

include:

1\. Cowboy: complete with gun, badge and bandanna;

2\. Nurse: complete with stethoscope and thermometer;

3\. Pretty-lady: complete with jewelry and feather bow;

4\. Bride: complete with veil and bouquet.

Note 1(e) of chapter 95, HTSUSA, states that this chapter does not cover
\"sports clothing

or fancy dress, of textiles, of chapter 61 or 62.\" In interpreting the
phrase \"fancy dress, or

textiles, of chapters 61 or 62\", 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, HTSUSA.

However, because of chapter note 1(e) to chapter 95, HTSUSA, we must be
attentive to the

textile wearing apparel costumes which should be classified in chapters
61 and 62, HTSUSA.

Only those textile costumes which are well constructed for multiple use
are classified in

chapters 61 or 62, HTSUSA. Chapter 61 and 62, HTSUSA, costumes are well
made and durable

and feature the finishing touches found on wearing apparel. A
\"well-made\" textile costume may

or may not be, what is considered a \"normal\" article of attire. Thus,
both a ball gown and a

gorilla suit, if well made and clearly reusable over a period of time,
will be classified in chapters

61 or 62, HTSUSA, as appropriate.

It is the opinion of this office that the merchandise at issue is
excluded from classification

as a toy. Unlike the examples of the dress-up sets enumerated above, the
subject merchandise

does not consist principally of toy items. The principal item in the
subject merchandise, i.e., its

characteristic feature, is the textile garment. In this regard, the
textile garment itself is neither

flimsy in nature and construction nor does it lack durability. The use
of the durable knit fabric,

the stitching, and particularly the \"folded over seams\" on the
armholes, will prevent the garment\'s

fabric from fraying at those points which are most vulnerable. These are
the type of finishing

touches found on wearing apparel which ensure that a garment will be
reusable over a period of

time and will maintain its durability.

This office has found that the subject girls\' ballerina costume meets
the definition of \"well-made\". As this garment is clearly reusable
over a period of time, the garment is classifiable as a

costume of chapter 62, HTSUSA, and specifically within heading 6204,
HTSUSA, 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).

HOLDING:

The subject girls\' ballerina costume is classifiable in subheading
6204.43.4040, HTSUSA,

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 synthetic fibers: other: other; other: girls\'. The
applicable rate of duty is 16.9 percent

ad valorem and the quota category is 636.

The designated textile and apparel category may be subdivided into
parts. If so, visa and

quota requirements applicable to the subject merchandise may be
affected. Since 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 on Current Import Quotas (Restraint
Levels), an issuance of the U.S.

Customs Service, which is updated weekly and is available at the local
Customs office.

Due to the changeable nature of the statistical annotation (the ninth
and tenth digits of the

classification) and the restraint (quota/visa) categories, you should
contact the local Customs

office prior to importing the merchandise to determine the current
applicability of any import

restraints or requirements.

Sincerely,

John Durant, Director

Tariff Classification Appeals Division