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HQ 960115





October 23, 1997

CLA-2 RR:TC:FC 960115 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020; 6114.30.3060; 6114.30.3070

Mr. Russ Clarkson
Creative Education Of Canada, Inc.
C/O Port City Fulfillment
250 Huron Avenue
Port Huron, Michigan 48060

RE: Request for tariff classification of "creative" garments for children manufactured in Canada

Dear Mr. Clarkson:

This letter is in response to your request of November 29, 1996, for a binding classification ruling regarding three "creative" garments for children. Your request was forwarded to our headquarters office for a direct reply.

FACTS:

The three garments, described as "Dress-A-Vest" (CV-02), "Create-A-Skirt" (CV-04), and "Create-A-Cape" (CV-02), consist, in essence, of a vest, a skirt, and a cape, each with detachable accessories, approximately 25 to 30. The garments have an outer shell of a loop pile fabric to which the removable hook backed accessories may be attached. The accessories consist of miscellaneous articles such as edgings, fringes, pockets, buttons, plastic gems, fabric stars, miniature straw hats, feathers, etc. All the garments are made from a nylon knit (synthetic). The "Create-A-Cape" garment comes with a mask made from the same material. The garments are marketed to children, ages 3-7, the skirts to girls, the capes to boys, and the vests to both girls and boys. Samples were submitted with this ruling request.

ISSUE:

Whether the instant articles are classifiable as apparel and clothing accessories in chapter 61 or as other toys in chapter 95.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI's). 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 GRI's 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 GRI's.

Heading 6104, HTSUS, provides for "[w]omen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts." Heading 6114, HTSUS, provides for "[o]ther garments, knitted or crocheted."

The ENs to Chapter 95, HTSUS, indicate that "this chapter covers toys of all kinds whether designed for the amusement of children or adults." It is Customs' position that the amusement requirement means that toys should be designed and used principally for amusement. See, Additional U.S. Rule of Interpretation 1(a), HTSUS. Customs defines principal use as that use which exceeds each other single use of the article. We find that the instant articles are not principally designed to amuse. As such, they are not of the class of merchandise covered by heading 9503.

The instant garments, with their detachable decorative accessories, are designed principally for wear. Any play value or amusement derived from the decorative accessories is secondary or incidental. We note that each garment, as a component, is well-made, able to withstand multiple washings. In contrast, the accessories are rather inexpensive, non-durable items. The garment and the accessories are mutually complementary, practically inseparable, form a whole, and would not normally be sold separately.

By way of background, Note 13 of Section XI requires that textile garments of different headings be separately classified, thus preventing classification of apparel consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles which may be packaged with the garments must also be classified separately.

However, here, the subject merchandise is not a set, but a composite good, that is, wearing apparel consisting of a single garment and accessories. Consequently, the merchandise does not fall into the purview of Headnote 13 and may be classified by application of GRI 3(b) according to the component that imparts the essential character. As a general principle, in classification matters where the merchandise consists of a single garment and accessories, Customs finds the essential character to be imparted by the garment component because without the garment one merely has a collection of accessories.

Therefore, the "Dress-A-Vest" (CV-02), the "Create-A-Skirt" (CV-04), and the "Create-A-Cape" (CV-02) garments are classifiable in chapter 61, as in each instance, the single garment, to wit, the skirt, the vest, or the cape, imparts the essential character.

HOLDING:

Based upon the information we received we are supplying the General Column One rate of duty. As articles produced in Canada and the U.S., these articles may be eligible for a substantially lower rate of duty provided you comply with the relevant NAFTA provisions and Customs Regulations. See, General Note 12(b)(iii), HTSUS; Section 12.132 Customs Regulations (19 C.F.R. 12.132); Part 181 Customs Regulations (19 C.F.R. Part 181). At this time, we do not have enough information to rule upon the NAFTA eligibility issue. For additional information, our NAFTA Help Line is (972) 574-4061.

The "Create-A-Skirt" (CV-04) falls into subheading 6104.53.2020, HTSUS, the provision for "[w]omen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls'," dutiable at the general column one rate of 16.7 percent ad valorem. The textile restraint category is 642.

The "Create-A-Cape" (CV-02) falls into subheading 6114.30.3060, HTSUS, the provision for "[o]ther garments, knitted or crocheted: Of man-made fibers: Other, Other: Men's or boys'," dutiable at the general column one rate of 15.7 percent ad valorem. The textile restraint category is 659.

The "Dress-A-Vest" (CV-02) falls into subheading 6114.30.3070, HTSUS, the provision for "[o]ther garments, knitted or crocheted: Of man-made fibers: Other, Other: Women's or girls'," dutiable at the general column one rate of 15.7 percent ad valorem. The textile restraint category is 659.

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, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings

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