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HQ 085030


August 9, 1990
CLA-2 CO:R:C:G 085030 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.53.3020, 6204.43.4040, 6002.20.6000, 5804.21.0000

Ned H. Marshak, Esquire
Sharrets, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, New York 10004

RE: "Dress N' Dazzle" Components Imported in Bulk

Dear Mr. Marshak:

This letter is in response to your inquiry of June 14, 1989, on behalf of Tonka Toys, regarding classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of component items forming the "Dress N' Dazzle" dress- up sets that will be imported in bulk.

FACTS:

You submitted two prototype samples of the "Dress N' Dazzle" sets for classification. The first sample, identified as the "Lacy Leggings N' Skirt Set," consists of a 28 centimeter skirt with an elasticized waist and a knit ruffle at the hem. The tag attached to the skirt describes the item as being composed of 100% polyester stuffing. A silver bow, with a plastic bow attached, ornaments the skirt. The set also includes a pair of lace leggings with silver bows and a strip of warp knit fabric of man-made fiber, 25 by 127 centimeters, which can be used as a bow, scarf, or belt. The second sample, identified as the "3-in- 1 Glamour Gown," consists of a one piece, strapless, elasticized dress, 92 centimeters in length, with a silver bow ornamentation. The dress is described as having a body that is 100% polyester woven with a ruffle that is 100% nylon knit. Accompanying the dress is a strip of warp knit fabric of man-made fiber with the same dimensions and use as the one included with the "Lacy Leggings N' Skirt Set."

As stated in your letter, the components of these sets will be imported separately in bulk. After importation, these components will be packaged for retail sale. The articles under consideration, when presented in their retail packaging, have been classified in New York ruling letter 841769 as follows: "Lacy Leggings N' Skirt Set," subheading 9503.70.80, HTSUSA, as other toys, put up in sets or outfits; "3-in-1 Glamour Gown,"
subheading 9503.90.60, HTSUSA, as other toys, not having a spring mechanism.

ISSUE:

What is the proper classification of the subject items that are imported in bulk and later packaged together as "dress-up" sets?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

The Headings at issue in this case are:

(a) 6204, HTSUSA, Women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)...

(b) 6002, HTSUSA, Other knitted or crocheted fabrics...

(c) 5804, HTSUSA, Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs:...

(d) 9503, HTSUSA, Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof:...

(e) 9505, HTSUSA, Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof:...

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level and may be consulted for guidance as to the correct international interpretation of the various HTSUSA provisions. Although the term "toy" is not defined in the tariff, the Explanatory Notes also state that collections of articles, the individual items of which, if presented separately would be classified in other headings in the Nomenclature, are classified in Chapter 95 when they are put up in a form clearly intending their use as toys. Headquarters Ruling Letter (HRL) 083387, dated April 13, 1989, classified similar dress up sets imported in retail boxes under subheading 9503.90.80, HTSUSA, as other toys, put up in sets or
outfits. However, the items which are the subject of this ruling request are imported in bulk and are not assembled and packaged as toys until after importation. The items, when presented in bulk at the time of importation, do not appear to be toys.

Chapter 95, Note 1(e), specifically excludes sports clothing or fancy dress, of textiles, from that chapter. Fancy dress is defined in Mary Brooks Picken's The Fashion Dictionary at 134 (3rd. ed. 1973) as a "costume representing a nation, class, calling, etc., as worn to a costume ball or masquerade party." Consideration has been given to the question of whether dress up articles are distinguishable from fancy dress and therefore not specifically excluded by this note. As explained in HRL 086672, dated June 22, 1990, it is Customs position that dress up articles are basically articles of fancy dress of textile materials and, therefore, are excluded from classification in Chapter 95. These particular items are properly classifiable in chapters 58, 60 and 62, regardless of the contention that they possess a limited functional value as clothing.

HOLDING:

The 28 centimeter skirt that contains 100% polyester stuffing is classifiable under subheading 6204.53.3020, HTSUSA, as women's or girls' skirts and divided skirts, of synthetic fibers, other, other, girls'. The duty rate for this item is 17 percent ad valorem and it is subject to textile category 642. The 100% polyester woven one piece, strapless dress is classifiable under subheading 6204.43.4040, HTSUSA, as women's or girls' dresses, of synthetic fibers, other, other, other, girls', with a duty rate of 17 percent ad valorem and is subject to textile category 636. The warp knit fabric strips are classified under subheading 6002.20.6000, HTSUSA, as other knitted or crocheted fabric, other, of a width not exceeding 30 centimeters, of man-made fibers. The duty for these items is 8.6% percent ad valorem, and the textile category is 222. The lace leggings are classifiable under subheading 5804.21.0000, HTSUSA, as Tulles and other net fabrics, lace in the piece, mechanically made lace, of man-made fibers. The duty rate for these items is 16% ad valorem and the textile category is 229.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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