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HQ 958324





August 29, 1995

CLA-2 R:C:T 958324 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 5402.39.3010

Tom White, Esquire
Fritz Companies, Inc.
1201 C Street N.W.
Auburn, Washington 98001-3937

RE: Modification of Headquarters Ruling Letter (HRL) 957864; "Doll Craftin' Curly Doll Hair;" Not Accessory Suitable for Use Principally with Dolls; Supersession of Pre-Entry Classification Determination (PC) 888963 as it Pertains to Item Nos. 16631 and 16640

Dear Mr. White:

In HRL 957864, issued July 17, 1995, this office responded to your request dated February 17, 1995, for reconsideration of PC 888963. In PC 888963, issued October 18, 1993, merchandise identified as "Doll Craftin' Curly Doll Hair" (item nos. 16631 and 16640) was classified in subheading 5402.59.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), textile category 606, which provides for "Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Other yarn, single, with a twist exceeding 50 turns/m: Other," with an applicable duty rate of 9.8 percent ad valorem. In HRL 957864, the merchandise was reclassified in subheading 9502.99.0030, HTSUSA, the provision for "Dolls representing only human beings and parts and accessories thereof: Parts and accessories: Other, Other," with an applicable duty rate of free. We have reviewed that ruling and the PC, and have found both to be partially in error. Therefore, this ruling modifies HRL 957864 and supersedes PC 888963.

FACTS:

The merchandise at issue is composed of strands of polypropylene yarn. Marketing information provided at the time of the PC determination relates that, in addition to uses for -2-
doll hair, the synthetic fiber is adaptable for many other creations, including "fur, manes or tails on animals, hair accessories, t-shirt decorations, halloween costumes, masks and decorative wreathes as well as other seasonal displays."

ISSUE:

Whether the merchandise is more properly classified as a doll accessory in heading 9502, HTSUS, or as a synthetic filament yarn in heading 5402, HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, 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 may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

Chapter 95, HTSUS, covers toys (including dolls), games and sports equipment, and parts and accessories thereof. Note 3 to chapter 95 states that "Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. Heading 9502, HTSUS, provides for "Dolls representing only human beings and parts and accessories thereof." In pertinent part, the ENs to heading 9502 state that "Parts and accessories of dolls of this heading include: heads, bodies...wigs, dolls' clothing, shoes and hats." (emphasis added)

Although the ENs to heading 9502, HTSUS, indicate that wigs may be classified as doll parts or accessories, in order for the "Curly Doll Hair" to be properly classified in the heading, we must find that the merchandise is both 1) a wig, and 2) suitable for use solely or principally with articles of chapter 95, HTSUS. In HRL 957864, this office cited several definitions of the word "wig" which, in essence, was described as an artificial covering of natural of synthetic hair for the head. Although the "curly doll hair" was found to be akin to a wig for dolls, at the time -3-
of importation it is synthetic fiber only - not an artificial covering of synthetic fiber. The "Curly Doll Hair" is not a wig. Further, since the synthetic fiber is also claimed to be adaptable for use with a wide variety of goods classifiable throughout the HTSUS, we cannot conclude that the merchandise is suitable for use solely or principally with articles of chapter 95. Thus, note 3 to chapter 95 does not apply and the merchandise is not classifiable in heading 9502, HTSUS.

The "Curly Doll Hair" is classifiable in heading 5402, HTSUS, which provides for synthetic filament yarn. We note that at the time PC 888963 was issued, laboratory analysis of the "curly doll hair" had been requested but not completed. It is our determination that the merchandise is correctly classified in subheading 5402.39.3010, HTSUSA, textile category 600, the provision for "Synthetic filament yarn...: Textured yarn: Other: Single yarn, Of polyethylene or polypropylene."

HOLDING:

The merchandise identified as "Doll Craftin' Curly Doll Hair" (item nos. 16631 and 16640) is properly classified in subheading 5402.39.3010, HTSUSA, textile category 600, the provision for "Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Textured yarn: Other: Single yarn, Of polyethylene or polypropylene." The applicable duty rate is 9.9 percent ad valorem.

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 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.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. -4-

PC 888963, dated October 18, 1993, as it pertains to "Doll Craftin' Curly Doll Hair" (item nos. 16631 and 16640), is hereby superseded.

HRL 957864, dated July 17, 1995, is hereby modified.

Sincerely,

John Durant, Director

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