What Every Member of the 

Trade Community Should Know About: 

Classification of 

Textile Costumes 

under the HTSUS 

AN INFORMED COMPLIANCE PUBLICATION 

JUNE 2008 
Textile Costumes under the HTSUS 

June 2008

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June 2008

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Published: June 2005 

Reviewed with No Changes June 2006 

Revised August 2006 

Revised June 2008 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally 

created using Microsoft® Word. Pagination and margins in downloaded versions may 

vary depending upon which word processor or printer you use. If you wish to maintain 

the original settings, you may wish to download the Portable Document Format (PDF) 

version, which can then be printed using Adobe® Reader® or other PDF reader. 

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PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties. 

Regulations and Rulings (RR) of the Office of International Trade has been given a major role in 

meeting the informed compliance responsibilities of U.S. Customs and Border Protection. In 

order to provide information to the public, CBP has issued a series of informed compliance 

publications on new or revised requirements, regulations or procedures, and a variety of 

classification and valuation issues. 

This publication, prepared by the National Commodity Specialist Division of Regulations and 

Rulings is entitled " Classification of Textile Costumes under the HTSUS.” It provides guidance 

regarding the classification of these items. We sincerely hope that this material, together with 

seminars and increased access to rulings of U.S. Customs and Border Protection, will help the 

trade community to improve voluntary compliance with customs laws and to understand the 

relevant administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Executive Director, 

Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Sandra L. Bell 

Executive Director, Regulations and Rulings 

Office of International Trade 

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INTRODUCTION..........................................................................................9

WHAT IS A COSTUME? ...........................................................................10

FLIMSY, NON-DURABLE COSTUMES OF CHAPTER 95 VS. WELLMADE COSTUMES OF CHAPTERS 61 AND 62......................................11

Styling ........................................................................................................................ 12

Construction ............................................................................................................... 12

The Neck................................................................................................................. 12

The Waist ................................................................................................................ 13

Seams ..................................................................................................................... 13

Finishing Touches ...................................................................................................... 13

Elastics.................................................................................................................... 14

Closure.................................................................................................................... 14

Edges/Hems............................................................................................................ 14

Embellishments.......................................................................................................... 14

CLASSIFICATION OF FLIMSY COSTUMES ...........................................15

CLASSIFICATION OF WELL-MADE TEXTILE COSTUMES...................15

COSTUME VS. OUTFIT ............................................................................16

CLASSIFICATION OF TEXTILE COSTUMES WITH MULTIPLE 

COMPONENTS .........................................................................................17

Composite Goods....................................................................................................... 17

Sets............................................................................................................................ 18

Two Garment Rule .................................................................................................. 18

Mixed Sets .............................................................................................................. 19

MARKING OF ALL TEXTILE COSTUMES (CHAPTER 95, 61 OR 62)....19

INFORMATION NEEDED FOR BINDING RULINGS................................20

ENTRY REQUIREMENTS.........................................................................20

For Costumes Classified in Chapter 95...................................................................... 20

For Costumes Classified in Chapters 61 or 62........................................................... 20

APPENDIX: TABLE OF COSTUME FEATURES ....................................21

ADDITIONAL INFORMATION...................................................................23

The Internet................................................................................................................ 23

Customs Regulations ................................................................................................. 23

Customs Bulletin ........................................................................................................ 23

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Importing Into the United States................................................................................. 24

Informed Compliance Publications............................................................................. 24

Value Publications...................................................................................................... 25

“Your Comments are Important”................................................................................. 26

 

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INTRODUCTION 

This publication covers the classification of textile costumes, and begins with a 

short history of their classification. When the Harmonized Tariff Schedule of the United 

States Annotated (HTSUSA) was implemented in 1989, it addressed classification of 

certain textile articles, which it called “fancy dress.” Specifically, Note 1 (e), Chapter 95, 

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, of textiles, of chapter 61 or 62,” the 

Bureau of Customs and Border Protection (formerly the United States Customs Service) 

initially took the view that fancy dress included “all” costumes regardless of quality, 

durability, or the nature of the item. Thus, from 1989 until the fall of 1994, Customs and 

Border Protection (CBP) classified all textile costumes in Chapters 61 or 62 of the 

HTSUSA. However, CBP reexamined its view regarding the scope of the term “fancy 

dress” as it relates to costumes. 

On November 15, 1994, CBP issued Headquarters Ruling Letter (HQ) 957318, 

which referred to the settlement agreement of October 18, 1994, reached by the United 

States and Traveler Trading. In HQ 957318, CBP stated that it had agreed to classify 

as festive articles in subheading 9505.90.6090, HTSUSA, costumes of a flimsy nature 

and construction, lacking in durability, and generally recognized as not normal articles of 

apparel. These costumes were not subject to the exclusion set forth in Note 1(e), 

Chapter 95, and consequently, as goods of Chapter 95, they were not subject to textile 

quota limitations or the requirement of a visa. Only textile costumes that exceeded the 

flimsy, non-durable standard or were ordinary articles of apparel were classified in 

Chapters 61 or 62, HTSUSA. (For brevity, we will refer to all flimsy, non-durable textile 

costumes that are not ordinary articles of apparel as “flimsy;” we will refer to textile 

costumes that exceed the flimsy, non-durable standard, or are ordinary articles of 

apparel as “well-made.”) We note that, generally, costumes that are not made of textile 

materials, for example plastic or rubber costumes are classified under subheading 

9505.90.6000, HTSUSA. 

In Headquarters Ruling Letter (HQ) 961447, dated July 22, 1998, CBP denied a 

domestic interested party petition which was filed pursuant to section 516, Tariff Act of 

1930, as amended (19 U.S.C. 1516). CBP rejected the petitioner’s argument that four 

imported textile costumes should be classified under Chapter 61 or 62, HTSUSA, as 

items of wearing apparel and affirmed an earlier classification in HQ 959545, dated 

June 2, 1997, where four of the five textile costumes were classified as “festive articles” 

in heading 9505 because they were found to be flimsy, non-durable, and not normal 

articles of wearing apparel. CBP published notice of the denial of the domestic 

interested party petition and notice of the petitioner’s desire to contest HQ 961447. 

Thereafter, the petitioner filed a complaint in the Court of International Trade (CIT) 

challenging HQ 961447, contending that CBP was erroneously classifying certain textile 

costumes as “festive articles” under heading 9505, HTSUSA. In Rubie’s Costume 

Company v. United States, 196 F. Supp. 2d 1320, February 19, 2002, the CIT granted 

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the American manufacturer’s motion for summary judgment and held the imported 

textile costumes classifiable as wearing apparel in Chapter 61, of the HTSUSA. 

The CIT decision was appealed by the government. The United States Court of 

Appeals for the Federal Circuit (CAFC) heard the case and rendered its decision in 

favor of CBP’s classification of the textile costumes under heading 9505, HTSUSA. In 

Rubie’s Costume Co. v. United States, 337 F. 3d 1350, (Aug. 1, 2003), the CAFC 

overturned the lower court’s decision and sustained CBP’s position that certain textile 

costumes of a flimsy nature and construction, lacking in durability, and generally 

recognized as not being normal articles of wearing apparel, were classifiable as “festive 

articles” under Chapter 95, HTSUSA, and qualified for duty-free treatment. The 

decision stated that deference must be applied to CBP’s interpretation of Note 1(e), 

Chapter 95, and the criteria developed by CBP in making these determinations was 

judged to be reasonable. 

The appeals process has been exhausted and the CAFC’s decision in Rubie’s 

Costume Co. v. United States, 337 F. 3d 1350 (Aug. 1, 2003) became final on October 

31, 2003. Therefore, all flimsy, non-durable textile costumes that are not recognized as 

ordinary articles of apparel are classified under 9505.90.6000, HTSUSA (flimsy); all 

textile costumes that exceed the flimsy, non-durable standards, or are recognized as 

ordinary articles of apparel are classified in Chapters 61 or 62, HTSUSA (well-made). 

WHAT IS A COSTUME? 

A costume is usually composed of an article of wearing apparel, with or without 

other accessory items such as hats, false ears, noses, wigs, etc. However, a costume 

may also consist of a single item or collection of accessory items used to create an 

image. For example, gossamer wings; or a devil's horns, tail and pitchfork, create an 

image, without a garment, and are considered costumes of heading 9505, HTSUSA. A 

costume is worn on the person to create an image of: 

• A specific character (e.g., Dracula) 

• A specific creature (e.g., gorilla) 

• A class of person (e.g., pirate) 

• A class of things (e.g., flowers) 

• A period of time (e.g., flapper age) 

Although the Rubie’s case addressed the classification of textile costumes worn 

for Halloween, CBP applies the decision to all costumes, including costumes available 

or used year round. 

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FLIMSY, NON-DURABLE COSTUMES OF CHAPTER 95 VS. WELLMADE COSTUMES OF CHAPTERS 61 AND 62 

The CAFC in the Rubie’s decision stated that “Skidmore” deference must be 

applied to CBP’s interpretation regarding the classification of textile costumes.♦ The 

criteria developed by CBP to carry out the Traveler Trading stipulation, which was set 

forth in HQ 961447, was deemed reasonable for classifying textile costumes under the 

HTSUSA. This section offers an explanation of each of the criteria developed by CBP 

and the application of the criteria to individual articles. 

In making a decision that a textile costume is flimsy and non-durable and 

classified in subheading 9505.90.6000, HTSUSA, or well-made and classified in 

Chapters 61 or 62, CBP separately identifies features in each article. These features 

generally fall into four areas: Styling, Construction, Finishing Touches, 

Embellishments. CBP does not make a flimsy or well-made determination on the 

fabric from which a costume is constructed. Rather, the actual design, construction and 

sewing of the costume determine whether it is well-made or flimsy, and ultimately its 

classification. 

The chart in the Appendix, entitled “Table of Costume Features”, includes the 

four primary feature areas, set forth as criteria in a series of rulings dating back to 1995, 

and details various characteristics considered by CBP in making a determination as to 

what is meant by the terms “flimsy, non-durable” or “well-made” in order to classify 

textile costumes as festive articles in subheading 9505.90.6000, HTSUSA, or as 

wearing apparel in Chapters 61 or 62, HTSUSA. See HQ 957973, August 14, 1995; 

HQ 958049, August 21, 1995; HQ 958061, dated October 3, 1995; HQ 957948, May 7, 

1996; HQ 957952, May 7, 1996; HQ 959545, June 2, 1997; HQ 959064, June 19, 1997; 

HQ 960805, August 22, 1997; HQ 960107, October 10, 1997; HQ 961447, July 22, 

1998; HQ 957705, July 30, 1998; HQ 962081, November 25, 1998; HQ 962184, 

November 25, 1998; HQ 962441, March 26, 1999.∗ 

Finally, it is important to consider the garment as a whole. This is accomplished 

by considering whether or not it is reasonable to conclude that the article is a normal 

article of wearing apparel. Normal articles of apparel are usually designed for multiple 

wear and cleaning. Thus, it is necessary to assess the type of fabric used and the 

appropriateness of finishing elements for that fabric. With respect to longevity of the 

article, it is important to keep in mind that raw edges are not appropriate for fabrics that 

may fray easily. However, certain fabrics, such as netting, tightly knit/woven fabrics, or 

treated fabrics, may be very durable even with a raw edge. On occasion, a raw edge is 

intended to enhance the styling features on a costume. If the costume is comparable to 

a normal article of wearing apparel, it is classified in Chapter 61 or 62, HTSUSA. 

 

♦ Skidmore v. Swift & Co., 323 U.S. 134, 89 L. Ed. 124, 65 S. Ct. 161, (1944),

held that an agency’s interpretation may merit deference proportional to its “power to 

persuade”.

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A discussion of the four primary feature areas follows. 

Styling 

Styling features add tailoring details and design elements to the costume and are 

generally sewn into the costume. Styling features achieved without the use of sewing 

are generally not considered styling features indicative of a well-made textile costume. 

In most instances, if the feature is NOT permanently affixed to the garment, it will not be 

counted as a styling feature. 

A flimsy textile costume has little or no styling; for example: a one panel yoke, 

collar, or belt that has no stiffener, facing, or lining. 

A well-made textile costume has styling; for example: two layers of fabric, ruffles, 

pleats, tucks, darts, drapes, bias cut, raglan sleeves, puff sleeves, mutton sleeves, 

double layer collars or belts, and extensive gathering; a collar with multiple layers and/or 

a facing fabric. 

The examples given above regarding styling are not exhaustive, but merely 

provide a few examples of the more common costume features that are encountered. 

Construction 

The Neck 

Typically, a flimsy textile costume neck has two or more components sewn 

together with a single straight stitch leaving raw edges, or an overlock stitched edge that 

is visible when worn. For example: thin elastic (e.g., 1⁄4 inch in width) sewn onto the 

neck with a single straight stitch, or a single layer collar sewn to the neck with an 

overlock stitch. 

A well-made textile costume neck normally includes the following methods of 

construction: Any finished neck with a turned and sewn edge or capping along the edge 

or an overlock stitched neck that is not visible when the costume is worn (such as a 

hood attached to a cape where the overlock stitching is on the inside of the garment). 

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The Waist 

 A flimsy textile costume waist is usually constructed with a single straight stitch 

that has wide or loose stitches. For example: The top and bottom of a dress, coverall 

or jumpsuit held together with a loosely formed single straight stitch or the waist of a 

skirt or pants that has been connected with a loose straight stitch. A flimsy waistline 

may be comprised of any thin elastic (e.g., 1⁄4 inch in width) which has been sewn 

directly to the fabric with a single straight stitch. 

 A well-made textile costume waist includes, for example, tunnel waists (fabric 

folded over and sewn to create an open channel to allow the elastic to be pulledthrough), elastic with overlock stitching, or elastic sewn on separately, thus reinforcing 

the waist. 

Seams 

Interior/exterior seams are formed when two panels of fabric are joined, e.g., at 

the sides and shoulders. 

A flimsy costume typically has loose stitching at the seams. This includes 

costumes with edges that have been folded over once and sewn with a very loose 

straight or overlock stitch. Flimsy construction is apparent when there are exposed, raw 

edges on fabrics that fray easily on necklines, waistlines, and cuffs, which receive 

significant wear. 

A well-made costume typically has seams that are joined with secure overlock 

stitching or straight stitching with a tight and uniform gauge. 

 

The examples given above regarding construction are not exhaustive, but merely 

examples of the more common costume features that are encountered.

Finishing Touches 

A flimsy textile costume generally has thin elastic (e.g., 1⁄4 inch in width) sewn on 

with a single straight stitch or overlock stitch. The elastic can be at the arm, ankle, 

closure, top, bottom or other places on a garment. Other features often found on a 

flimsy textile costume include a string tie or hook and loop tab closure, and raw edges 

or overlock stitched edges which are visible when the garment is worn. If an opening 

gapes and fails to provide adequate coverage and modesty to the wearer, it is 

considered flimsy. 

An example of a well-made textile costume with high quality finishing touches 

would include thick, durable elastics and button closures with finished buttonholes. 

Also, a zipper closure constructed with a fold of fabric that covers the zipper making it 

less visible on the exterior of the costume is another example. 

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Elastics 

 A flimsy costume usually has thin elastic sewn directly to the fabric with 

loose/wide straight or overlock stitching at the arms, ankles, top, or bottom of the article. 

 A well-made costume usually has wider elastic, inside a turned edge at the arms, 

ankles, top, or bottom of the article. 

Closure 

 A closure is the means by which an opening on the garment is secured. 

 A flimsy closure may have a single hook and loop tab or a string tie to secure a 

very large opening. This type of closure may cause “gaping” which would require a 

garment to be worn underneath for modesty and/or protection from the elements. 

 A well-made closure may have a zipper or buttons with button holes that 

completely secure the opening. This type of closure provides the wearer with secure 

and substantial coverage. 

Edges/Hems 

A fabric edge that has been folded over and secured is generally referred to as a 

“hem”. The edge of a cuff or lower edge of a blouse, pullover, shirt, dress, skirt, pants 

or other garments may be finished in various ways and each edge or hem must be 

assessed in terms of the quality of the finishing touches. In addition, all edges or hems 

on the arms, ankles, and closure are separately evaluated. 

A flimsy costume has raw edges or poorly finished hems on cuffs, full or partial 

openings, and at the bottom of the garment. 

A well-made costume has turned hems (fabric edge folded over and sewn to 

inside of garment) that are securely stitched. 

The examples given above regarding finishing touches are not exhaustive, but 

merely examples of the more common costume features that are encountered. 

Embellishments 

Embellishments are usually minor components of a costume. Generally, an 

embellishment is attached to the costume after it is essentially complete. It is not sewn 

into the seams of the garment or attached as part of the general construction of the 

costume. The determination as to whether a particular component is a styling feature or 

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an embellishment can sometimes be difficult because it relies more on judgment and 

interpretation than construction or finishing touches. Screen-printing is not considered 

an embellishment or styling. It is not taken into account when making a flimsy versus 

well-made determination. 

 

Costumes that are flimsy and non-durable normally have inferior methods of 

attaching embellishments, such as ornamentation that has been glued or otherwise 

insufficiently attached to the costume. 

Costumes that are well-made have embroidery, trimmings, and appliqués that 

have been sewn to the fabric. In addition, there may be decorative overlock stitching 

visible at the neckline or wrists which provides ornamentation and increased durability 

at edges which receive significant wear. 

CLASSIFICATION OF FLIMSY COSTUMES 

Flimsy textile costumes are classified in subheading 9505.90.6000, HTSUSA. 

Flimsy textile costumes packaged in a set ready for retail sale are classified under 

subheading 9505.90.6000, HTSUSA, as long as the costume imparts the essential 

character to the set, which is almost always the case. In some rare instances, an 

accessory can impart the essential character. 

CLASSIFICATION OF WELL-MADE TEXTILE COSTUMES 

Textile costumes that are well-made are classified in Chapters 61 or 62, 

HTSUSA. Costumes are usually designed to fit both males and females and are 

unisex. They are classified following Note 9, Chapter 61 and Note 8, Chapter 62, which 

both state that “Garments of this chapter designed for left over right closure at the front 

shall be regarded as men’s or boys’ garments, and those designed for right over left 

closure at the front as women’s or girls’ garments. [However,] these provisions do not 

apply where the cut of the garment clearly indicates that it is designed for one or other 

of the sexes. Garments which cannot be identified as either men’s or boys’ garments or 

as women’s or girls’ garments are to be classified in the headings covering women’s or 

girls’ garments.” 

 The only situations, to date, where costumes have been classified as men’s or 

boys’ apparel have been because of: 

1. Size - where the garment is specifically sized for men. 

2. Design - where there is a specific design for men; for instance, knight pants 

with a codpiece. 

3. Closure - There is a left over right closure in front. 

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 Well-made textile costumes should be classified, eo nomine, in Chapter 61 or 62, 

HTSUS, and not just as “Other wearing apparel.” For example, costumes that are knit 

polyester dresses are specifically provided for in subheading 6104.43, HTSUSA, knit 

polyester skirts in subheading 6104.53, HTSUSA, and knit polyester pants in 

subheading 6104.63, HTSUSA. 

It should be noted that costume robes are generally classified under the provision 

for "other garments" in heading 6114 or 6211 as these robes are not bathrobes or 

similar articles of the kind classified under headings 6107, 6108, 6207 or 6208, 

HTSUSA. In addition, costume capes are generally classified as "other garments" 

under headings 6114 or 6211, HTSUSA, as these capes are not of the kind that protect 

against the elements and are provided for in headings 6101, 6102, 6201 or 6202, 

HTSUSA. 

COSTUME VS. OUTFIT 

 Costumes and “outfits” are two separate and distinct articles, and are classified 

differently in the HTSUSA. “Outfits” of subheading 9503.00.0080, HTSUSA, are for 

role-play and are frequently referred to in the trade as “dress-up sets.” Subheading 

9503.00.0080, HTSUSA, provides for “Tricycles, scooters, pedal cars and similar 

wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and 

similar recreational models, working or not; puzzles of all kind; parts and accessories 

thereof...Other.” CBP has stated that “outfits” or “dress-up sets” classifiable in heading 

9503, HTSUSA, are limited to a combination of articles, most of which are toys that are 

illustrative of the recreation or work of a person or profession. See HQ 958061, dated 

October 3, 1995. The necessary “tools of the trade” are all that is needed to create the 

activity, work, or profession the child is imitating. These “tools” are frequently toys such 

as weapons, wands, fake make-up, or high heels. However, they can be non-toy 

articles such as imitation jewelry, make-up, and other grown-up items. In HQ 958061, 

CBP set forth examples of dress-up sets of Chapter 95, HTSUSA, as follows: 

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. 

Most dress-up sets consist principally of toy items packaged on occasion with an 

item of textile and/or a hat. However, textile costumes cannot be part of an outfit of 

subheading 9503.00.0080, HTSUSA. The HTSUSA precludes some textile costume 

garments from classification within Chapter 95 by operation of Note 1 (e) (well-made 

costume garments). The remaining costume garments (flimsy textile, plastic, rubber, 

paper, etc.) are classified under subheading 9505.90.6000, HTSUSA, as festive, 

carnival and other entertainment articles. 

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Since "outfits" of subheading 9503.00.0080, HTSUSA, cannot contain costumes 

that are either textile or non-textile garments, such "outfits" of subheading 

9503.00.0080, HTSUSA, are not affected by the Rubie's decision. 

CLASSIFICATION OF TEXTILE COSTUMES WITH MULTIPLE 

COMPONENTS 

Well-made costumes are often imported as a “set” packaged for retail sale. 

When a “set” is imported with a single costume a determination must be made as to 

whether the “set” is considered a composite good, a set packaged for retail sale, or 

whether each item in the set must be separately classified. General Rule of 

Interpretation (GRI) 3(b) provides: 

When by application of rule 2(b) or for any other reason, goods are, prima facie, 

classifiable under two or more headings, classification shall be effected as 

follows: 

* * * 

(b) Mixtures, composite goods consisting of different materials or made 

up of different components, and goods put up in sets for retail sale, 

which cannot be classified by reference to 3(a), shall be classified 

as if they consisted of the material or component which gives them 

their essential character, insofar as this criterion is applicable. 

 

Composite Goods 

Composite goods are classified in accordance with GRI 3(b), HTSUSA. 

Pursuant to the Harmonized Commodity Description and Coding System Explanatory 

Notes (ENs) for GRI 3(b), a costume is considered a composite good with separable 

components when: 

1. Components are adapted one to the other; 

2. Components are mutually complementary; 

3. Together they form a whole that would not normally be offered for sale in 

separate parts. 

A composite good is classified by the component that imparts the essential 

character, which for costumes is invariably the garment. For costumes, this occurs 

most often when a costume is imported with a hat. For example a pumpkin shaped 

garment is imported with a hat that resembles the top of the pumpkin, including leaves. 

The pumpkin hat is adapted to the pumpkin garment and they are mutually 

complementary, and form a whole, which would not normally be offered for sale in 

separate parts. 

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Sets 

Sets are classifiable in accordance with GRI 3(b), HTSUSA. Based on the EN 

for GRI 3(b), a costume is considered “goods put up in sets for retail sale” when: 

1. It consists of at least two different articles, which are, prima facie, 

classifiable in different headings 

2. Consists of products or articles put up together to meet a particular need 

or carry out a specific activity 

3. Are put up in a manner suitable for sale directly to users. 

For example, a pumpkin shaped garment with a green baseball-style cap is a set 

because the two items are classifiable in different headings, are put together to create a 

costume, and are put up for sale directly to users. (It is not a composite good. The cap 

is a common item that is not adapted to the costume). Another example of a set is a 

cheerleader dress imported with a megaphone and pompoms. 

A set is classified by the component that imparts the essential character, which 

for costumes is invariably the garment. An exception to this view has occurred, for 

instance, in a case where an extremely elaborate accessory was considered to impart 

the essential character 

Some “sets” fail to meet the criteria for “a set put up for retail sale.” Failed “sets” 

most commonly occur when a costume and components are packaged inside a carrying 

case or backpack that is classified separately (for additional information, see the 

Informed Compliance Publication on the “Classification of Sets”, available on the CBP 

website). Each item in a failed “set” must be separately classified. 

 For additional guidance as to the classification of articles with multiple 

components, please visit the CBP Internet web site at “http://www.cbp.gov” to review 

the Informed Compliance publication on the “Classification of Sets” dated March 2004. 

Two Garment Rule 

Retail sets that contain two textile costume garments classifiable under two 

different HTSUSA numbers in Chapters 61 or 62 cannot be classified as a “set”. Note 

14, Section XI, states: 

Unless the context otherwise requires, textile garments of different headings are 

to be classified in their own headings even if put up in sets for retail sale. For the 

purposes of this note, the expression "textile garments" means garments of 

headings 6101 to 6114 and headings 6201 to 6211. 

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Therefore, two or more garments (as defined above) in a retail package cannot 

be classified as a set for customs purposes. Every item in the retail package must be 

separately classified. 

Mixed Sets

There are occasional times when a “set” will have some garments classified as 

flimsy in subheading 9505.90.6000, HTSUSA, and other garments classified as wellmade in Chapter 61 or 62: 

1. For a set in which one or more garments is flimsy and one garment is well-made, 

the garment conveying the essential character determines the classification: 

- If a flimsy garment imparts the essential character, the entire set is 

classified in subheading 9505.90.6000, HTSUSA. 

- If the well-made garment imparts the essential character, the set is 

classified in Chapter 61 or 62. 

2. For a set in which one or more garments is flimsy and two or more garments are 

well-made, the garment conveying the essential character determines the 

classification: 

- If a flimsy garment imparts the essential character to the set, it is classified 

in subheading 9505.90.6000, HTSUSA. 

- If a well-made garment imparts the essential character to the ”set,” every 

item is classified separately, as the two-garment rule applies. 

MARKING OF ALL TEXTILE COSTUMES (CHAPTER 95, 61 OR 62) 

Costumes made of a textile fiber are subject to the requirements of the Textile 

Fiber Products Identification Act, 15 U.S.C. 70, and Federal Trade Commission (FTC) 

regulations pursuant to the Act, 16 C.F.R. Part 303. Costumes, like other items of 

textile wearing apparel and many household items, must be labeled with the country of 

origin, fiber content, and RN number or business name. 

Textile costumes are also subject to the Commission's Care Labeling Rule, which 

requires that proper care instructions be provided on a permanent label. The care 

instruction label must be placed in a location that is "seen or easily found." 

 The country of origin information must appear on the front side of a label in or 

near the center back of the neck. The fiber content and RN number or business name 

must be on a label, sticker, or hang-tag that is attached "in a secure manner" and 

placed in a "conspicuous" location. The fiber content and RN number or business name 

may be on the front or back of this label or tag, as long as it is clear and easily 

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Textile Costumes under the HTSUS 

June 2008

accessible. For additional information, please see the CBP’s Informed Compliance 

Publication on “Marking Requirements for Wearing Apparel” at “www.cbp.gov”. 

If a costume is in a box or package that is intended to remain intact and 

unbroken until sale to the ultimate consumer, all of the required information must be 

repeated on the package unless the label information is clearly visible through the 

package. 

The Commission's regulations and related information may be found on the FTC 

website at: “www.ftc.gov/os/statutes/textilejump.shtm”. 

 The Commission also offers the following business guides: 

• “Threading Your Way through the Labeling Requirements under the 

Textile and Wool Acts”; and 

• “Clothes Captioning - Complying with the Care Label Rule”. 

INFORMATION NEEDED FOR BINDING RULINGS 

When requesting a binding ruling from CBP: 

1. Provide item number and name (description). 

2. List every item in a set and for non-textile items in the set, what they are made of - 

plastic, paper, wood, etc. 

3. Provide construction of all textile items - knit, woven, etc. 

4. Provide the fiber content of each textile item - 100% polyester, 100% cotton, 65% 

polyester-35% cotton, etc. 

5. For each textile costume - list the size. Provide information on whether the costume 

is for an adult, child, toddler, infant, etc. 

6. Provide country of origin. 

7. Provide how imported - retail packed or in bulk. 

ENTRY REQUIREMENTS 

For Costumes Classified in Chapter 95 

• No quota or visa requirements apply. 

For Costumes Classified in Chapters 61 or 62 

• As of January 1, 2005, quota will not apply for textile costumes of Chapters 61 or 62, 

which are products of World Trade Organization member countries. However, visas 

may continue to be issued by foreign countries. 

• 

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Textile Costumes under the HTSUS 

June 2008

APPENDIX: TABLE OF COSTUME FEATURES 

FEATURES CH. 95 (FLIMSY) CH. 61/62 (WELLMADE) 

Styling • Simple pull-on design 

with no front/back 

opening, no zippers, 

buttons, inset panels, 

darts, tucks, or other 

tailoring elements that 

create a fitted shape 

• Tailoring elements 

such as darts, tucks, 

gathers, that create a 

fitted shape

• Wire hoop at base of 

garment which is 

encased by a fabric 

sleeve and secured 

by a durable interior 

seam 

• Absence of unique 

design features such 

as an expandable 

hoop or 

shaped/decorative 

panels sewn to the 

costume 

• Multiple shaped 

panels sewn into 

seams and/or body of 

garment

• Sheer/decorative 

panels sewn into 

seams of garment

• Fabric cut on the bias

Construction • Loose stitching at 

neck, waist, seams 

• Capping at neck or 

other exposed edges 

• Single layer collar 

with raw edge 

• Overlock stitching of a 

tight and uniform 

gauge on all interior 

seams 

• Thin elastic sewn 

directly to the fabric 

with a single straight 

stitch 

• Collars made with 

front and back layers 

of fabric and/or 

constructed with 

facing for durability 

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Textile Costumes under the HTSUS 

June 2008

Finishing Touches • Tie closures or hook 

and loop fasteners 

which fail to 

sufficiently close the 

opening 

• Button closure with 

finished button holes 

• Zipper closure 

constructed with a 

fold of fabric that 

covers the zipper 

making it less visible 

on the garment’s 

exterior 

• Exposed, raw edges 

on fabrics that fray 

easily or on necklines, 

waistlines, cuffs, 

which receive 

significant wear 

• Overlock stitching on 

exterior edges/hem 

which increase the 

costume’s durability 

on fabric that frays 

easily 

• Split, raw edged 

opening, with only a 

tie closure or single 

hook and loop 

fastener. • Turned hems on 

edges which have 

been secured by 

single seam or 

overlock stitching 

Embellishments • Loose overlock 

stitching used on raw 

edge at neck, waist, 

or other exposed 

edges 

• Embroidery, 

trimmings, appliqués, 

that have been sewn 

to garment 

• Ornamentation which 

has been glued or 

otherwise 

insufficiently attached 

to the costume 

 

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Textile Costumes under the HTSUS 

June 2008

ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, on June 20, 2001, CBP launched the 

“Know Before You Go” publication and traveler awareness campaign designed to help 

educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs Regulations of the United States is a loose-leaf, 

subscription publication available from the Superintendent of Documents, U.S. 

Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A 

bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all 

changes to the Regulations as of April 1, 2003, is also available for sale from the same 

address. All proposed and final regulations are published in the Federal Register, which 

is published daily by the Office of the Federal Register, National Archives and Records 

Administration, and distributed by the Superintendent of Documents. Information about 

on-line access to the Federal Register may be obtained by calling (202) 512-1530 

between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the 

weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals 

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

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Textile Costumes under the HTSUS 

June 2008

Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The February 2002 edition of Importing Into the 

United States contains much new and revised material brought about pursuant to the 

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the 

relationship between importers and U.S. Customs and Border Protection by shifting to 

the importer the legal responsibility for declaring the value, classification, and rate of 

duty applicable to entered merchandise. 

The February 2002 edition contains a section entitled "Informed Compliance." A key 

component of informed compliance is the shared responsibility between U.S. Customs 

and Border Protection and the import community, wherein CBP communicates its 

requirements to the importer, and the importer, in turn, uses reasonable care to assure 

that CBP is provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. 

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Textile Costumes under the HTSUS 

June 2008

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. A copy may be 

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings, 

Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

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Textile Costumes under the HTSUS 

June 2008

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-888-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

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