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NY F86849




May 22, 2000

CLA-2-95:RR:NC:SP:225 F86849

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010; 9503.90.0045

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 May 5, 2000 you requested a tariff classification ruling.

A sample was submitted with your inquiry. Item 62327 Princess, consist of a 12” dressed stuffed doll and a matching textile costume for the child to wear, packaged inside a closed window box.

The textile costume for the child consists of a textile top, skirt, under skirt, a pair of slippers and a fabric crown. The doll has a vinyl head, arms and legs and a stuffed torso. The top is constructed with puff sleeves, a gold insert and gold ribbons gathered at the top of the sleeve. It is gathered at the waist. A large gold bow is sewn to the front center of the waist. The neck (front and back), arms, bottom and closure are raw edge. It closes in the back with two ribbon ties. The Shirt also features small gatherings at the bottom held up by tacking with tiny gold bows. The waist is gathered with a hook and loop tab closure. All the edges are raw. The white net undershirt is two layers. It is gathered with a hook and loop tab closure. All the edges are raw. 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 a thin fabric with ribbons to tie it on the head

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 item 62327, Princess, do not constitute a set for classification purposes. Although the outfit 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.

The applicable subheading for the 12” stuffed doll in item numbers 62327 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 ballet slippers of item 62327 will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other toys and models.” The duty rate will be free.

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 top, skirt, underskirt, and crown of item number 62327, 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.

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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