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NY F84162





March 31, 2000

CLA-2-95:RR:NC:SP:225 F84162

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010; 6104.43.2020; 6117.80.9540; 6117.80.8500; 6404.19.35

Ms. Bernice Rudd
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of costume sets imported with dolls from China

Dear Ms. Rudd:

In your letter dated March 7, 2000 you requested a tariff classification ruling.

Two samples of "Doll Dress up Sets" were submitted with your inquiry. The articles consist of a 12” dressed doll and a matching textile costume for the child to wear. Each set is packaged inside a closed window box.

Stock number 62160W (Pink Set) is comprised of a 12” stuffed doll and a textile costume for the child consisting of a textile apron, skirt, wings, pair of slippers and a hair scrunchie. The doll has a vinyl head, arms and legs and a stuffed torso. The apron for the child covers the entire torso area and is composed of a woven silver top with a non-woven, white, net skirt. The apron has fabric ties around the neck and ribbon ties at the back of the waist. The neck of the apron has been turned and hemmed and two fabric bows have been sewn on at either corner across the top. The woven sides of the apron are also turned and hemmed. The bottom edges of the net skirt have a jagged unfinished cut. The pink skirt is made up of two layers of material with a jagged, unfinished, edge at the bottom. The skirt layers are gathered at the waist, with a 2 ½” wide band of raw cut fabric, that is sewn via single stitching to a very thin elastic. The wings are made of pink textile material with a fabric backing and internal fabric stiffener. Its edges are completely finished with textile piping. A plastic reinforcement strip is sewn horizontally across the wing span to maintain its shape. Two elasticized loops are attached at the center of the wings for securing around the shoulders. The silver, ballet style, slippers are made of textile material and have a fabric bow attached above the toe area. The hair scrunchie is constructed of a silver textile fabric sewn onto an elastic band. The item features a stuffed representation of a star that is sewn onto the scrunchie.

The second sample, stock number 62160WAF (White and Gold Set), consists of a 12” stuffed doll and a textile costume for the child consisting of a dress, slippers and a fabric crown. The doll has a vinyl head, arms and legs and a stuffed torso. The dress is constructed with puff sleeves, a gathering at the waist (which includes a thin elastic at the sides) and a large gold bow sewn to the front center of the waist. The dress is turned and hemmed at the neck (front and back), arms, and bottom. It closes down the back with hook and loop fastener tabs. The bottom of the dress also features small gatherings held up by tacking with tiny gold bows. The white, ballet style, slippers are made of textile material and have a gold fabric bow attached above the toe area. A woven fabric crown is designed to sit on the head and secures via an elastic band with hook and loop fastener tabs.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ”

The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

The components of the "Doll Dress up Sets" do not constitute a set for classification purposes. Although the outfits for the child match the dress on the doll and they are packaged together, the collections of articles are not related to a common activity, nor are they put up together to meet a particular need. Playing with a doll and dressing up to resemble one’s doll are two separate and distinct activities. Having failed as a set, each item in the retail package must be separately classified.

Heading 9505, HTSUSA includes articles that are for “Festive, carnival, or other entertainment.” It must be noted, however, that Note 1(e), to chapter 95, HTSUSA, does not cover “fancy dress, of textiles, of chapter 61 or 62.” The EN’s to 9505, state that the heading covers:

Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include:

(3) Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (not being articles of pastiche- heading 67.04), and paper hats. However, the heading excludes fancy dress of textile materials, of chapter 61 or 62.

Therefore, Customs must determine, depending upon the construction of the garments, whether the "fancy dress" is of flimsy construction of 9505.90 or, if it is well made, is classifiable within Chapters 61 or 62. This can be accomplished by separately identifying characteristics in each article that would indicate whether or not it is of a flimsy nature and construction, lacking in durability, and generally recognized as a normal article of apparel.

In the case of stock number 62160W, the apron and skirt for the child are made of non-durable construction with most edges being unfinished, having a narrow elastic band at the waist and little, if any, styling. The wings, however, are well made and viewed as an apparel accessory of Chapter 61.

Item number 62160WAF, features a gold dress that contains styling features and is well made with finished edges all around. The dress, for classification purposes, is considered wearing apparel of Chapter 61. Another article in this set, the textile crown, also of good construction, is viewed as an apparel accessory of Chapter 61. Although it sits on top of the head, the crown does not serve to hold the hair in place.

The footwear in each set is of substantial construction and is more specifically provided for under the heading “footwear” classified in HTS chapter 64.

The applicable subheading for the 12” stuffed doll in item numbers 62160W (Pink Set) and 62160WAF (White and Gold Set), will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: stuffed. The rate of duty will be free.

The applicable subheading for the silver scrunchie of #62160W (Pink Set), will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 15% ad valorem.

The issue of the classification of garments under heading 9505 is currently pending before the United States Court of International Trade (CIT) in the matter of Rubie’s Costume Company, Inc. v. United States, Court No. 99-0600388. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:

No ruling letter will be issued with respect to any issue, which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.

With respect to the apron and skirt of item number 62160W (Pink Set), and in light of the prohibition set out in 19 CFR 177.7(b), we are unable to issue a classification ruling for these products because they are closely related to the issue presently pending before the CIT. You may submit another request for classification of these articles after the court has issued its decision in the Rubie’s Costume Company case.

The applicable subheading for the gold dress in item number 62160WAF, will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers. Bib and brace overalls, breeches and shots (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.4 percent ad valorem. The textile category designation is 636.

The applicable subheading for the pink wings of item 62160W and the textile crown in item number 62160WAF will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 15% ad valorem. The textile category designation is 659.

The applicable subheading for the footwear in both item numbers 62160W (Pink Set) and 62160WAF (White and Gold Set), will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, with outer soles of rubber or plastics and uppers of textile material, which does not have a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, footwear which is more than 10% by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem.

Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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