H329794

April 23, 2024 HQ H329794 OT:RR:CTF:FTM H329794 TSM CATEGORY: Classification TARIFF NO.: 6113.00.90 Mr. Liuxian Zhang Pollywog LLC 3116 S. Mill Ave., Suite 251 Temple, Arizona 85282 RE: Tariff Classification of a Unisex Banana Costume Dear Mr. Zhang, This letter is in response to your request, on behalf of Pollywog LLC, dated January 11, 2023, for a binding ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of a certain unisex banana costume. FACTS: The unisex banana costume at issue, identified as Style No. 20086, is a garment constructed from multiple fabric components, shaped like a banana in the front. The front of the costume, as well as the front and back of the banana head, are composed of three layers: (1) outer layer constructed from 100% polyester knit fabric; (2) middle layer composed of polyurethane foam; and (3) inner layer constructed from 100% polyester knit fabric. The polyurethane foam is securely bonded to the inner layer but is very lightly bonded to the outer layer. The back and side panels are constructed from 100% polyester knit fabric. The banana costume is designed to be pulled over the head and features an opening for the face and arms. The banana head contains three invisible zippers starting at the point of the head, which can be unzipped to resemble a peeled banana. A sample of the unisex banana costume at issue was examined by this office and sent to a U.S. Customs and Border Protection (“CBP”) Laboratory for testing. The results, reported in Laboratory Report Number NY20230226, dated May 8, 2023, show in relevant part that the banana costume is composed of 100% knit polyester fabric and 100% polyurethane cellular foam, attached to each other by a polyurethane adhesive/glue. The constituent fabrics were also determined to be sewn together with a zipper at the top of the sample around the head. ISSUE: What is the tariff classification of the unisex banana costume? LAW AND ANALYSIS: Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 2 provides in pertinent part as follows: (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows: ...when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods…those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. 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. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. * * * The 2024 HTSUS provisions under consideration are as follows: 6113 Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 * * * 6114 Other garments, knitted or crocheted * * * 9505 Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof * * * Note 1(h) to Section XI provides in relevant part: This section does not cover: * * * (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; * * * (t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets) * * * Note 2 to Chapter 39 provides in relevant part: This Chapter does not cover: (p) Goods of section XI (textiles and textile articles) * * * Note 3 to Chapter 56 provides in relevant part: Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). * * * Note 2 to Chapter 59 provides: Heading 5903 applies to: Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color; Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15°C and 30°C (usually Chapter 39); Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (Chapter 39); Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60); Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or Textile products of heading 5811. Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604. * * * Note 3 to Chapter 59 provides: For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section. * * * Note 1 to Chapter 95 provides in relevant part: This Chapter does not cover: Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys) * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id. EN 1 to Section XI provides in relevant part: This Section does not cover: (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; * * * (t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets) * * * Gene

Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.  GRI 2 provides in pertinent part as follows: (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows: ...when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods…those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.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.When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. * * * The 202