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NY D80936


August 6, 1998

CLA-2-61:RR:NC:3:353 D80936

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2020, 6110.30.3030, 6114.30.3060, 6114.30.3070

Mr. Russ Clarkson

Creative Education of Canada, Inc.

C/O Port City Fulfillment

250 Huron Ave.

Port Huron, MI 48060

RE: The tariff classification of children's costumes from Canada.

Dear Mr. Clarkson:

In your letter dated April 2, 1998 you requested a classification ruling. Samples were provided and sent to the U.S. Customs laboratory to determine the type of fabric from which the costumes are made. The laboratory report was issued on July 10, 1998. Originally the ruling request was made under ruling request number C86311, the ruling number has been changed to D80936.

The samples are five items consisting of a Glamour Cape, Create-A-Knight, Dress-A-Pirate, Dress-A-Police and Create-A-

Fireman "creative" garments. The items consist of an open sided top, vest, coat and cape-like garment having an outer shell of man-
made fiber loop pile knit fabric to which removable hook backed accessories may be attached. There are additional items that do not adhere to the garment, such as a crown, hat and shield, made of the same man-made fiber loop pile knit fabric. All the items are assembled in Canada and all the materials are produced either in Canada or the United States with the exception of the handcuffs, whistle and police badge which are produced in China.

The girl's Glamour Cape consists of a girl's cape-like garment with removable hooked back accessories and a crown.

The boy's Create-A-Knight consists of a open sided top garment with removable hooked back accessories and a helmet, shield and sword.

The boy's Dress-A-Pirate consists of a vest with removable hooked back accessories and a pirate's hat.

The boy's Dress-A-Police consists of a vest with removable hooked back accessories and a police hat, handcuffs, whistle and badge.

The boy's Create-A-Fireman consists of a coat with removable hooked back accessories and a fireman's hat, axe and whistle.

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 6101, HTSUS, provides for "Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-
breakers and similar articles, knitted or crocheted, other than those of heading 6103." Heading 6110, HTSUS, provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted." Heading 6114, HTSUS, provides for "Other 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 and 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.

The subject merchandise is a composite good, that is, wearing apparel consisting of a single garment and accessories. Consequently, the merchandise is 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 Glamour Cape, Create-A-Knight, Dress-A-Pirate, Dress-A-Police and Create-A-Fireman garments are classifiable in chapter 61, as in each instance, the single garment, to wit, the open sided top, vest, coat or cape-like garment imparts the essential character.

HOLDING:

The applicable subheading for the Create-A-Fireman will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other...Boys'." The duty rate will be 29.3% ad valorem. The textile restraint category is 634.

The applicable subheading for the Dress-A-Pirate and Dress-A-

Police will be 6110.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other...Other: Vests, other than sweater vests: Men's or boys'." The duty rate will be 33.3% ad valorem. The textile restraint category is 659.

The applicable subheading for the Create-A-Knight will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other...Other: Men's or boys'." The duty rate will be 15.6% ad valorem. The textile restraint category is 659.

The applicable subheading for the Glamour Cape will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other...Other: Women's or girls'." The duty rate will be 15.6% ad valorem. The textile restraint category is 659.

Products of Canada are not subject to quota and the requirement of a visa.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-466-5881.

Sincerely,


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