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NY F87231

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June 15, 2000

CLA-2-61:RR:NC:WA:3:353 F87231

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9086, 6110.30.3055, 6116.93.9400, 6307.90.9989, 6117.80.8500, 6701.00.3000, 9503.90.0045, 9615.11.5000, 7117.90.5500, 7117.90.7500, 4823.90.6500

Mr. Rick Catalani
Expeditors International of Washington, Inc. 21318 64th Ave. S.
Kent, WA 98032

RE: The tariff classification of a girl’s costume set from China.

Dear Mr. Catalani:

In your letter of May 23, 2000, on behalf of The Brass Key Inc., you requested a classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is called a Children’s Toy Dress Up Kit, which consists of a trunk, skirt, top, set of gloves, “handbag,” hair tie, boa, pair of sandals, tiara, 3 bracelets, string of beads, pair of clip-on earrings, necklace with charm, two extra charms, and two rings.

The skirt is composed of 100% knit polyester fabric that is visibly coated with small plastic dots; it features a handkerchief-design, unfinished hem, and a finished heavy duty double stitched elasticized waist with a decorative spangle “belt.” The top is a pullover composed of 100% knit polyester fabric; it features a side tie and finished neck, armholes and waist. The gloves are composed of 100% knit polyester fabric; they reach almost to the elbow and feature fourchettes and feathers at the end. The “handbag” is considered a lidded container/trinket box and is composed of man made fiber fabric and is fully lined. The hair tie is a ponytail holder composed of 100% knit polyester fabric and elastic band. The boa is composed of turkey feathers. The plastic sandals with turkey feather trim are low heeled shoes that resemble adult high-heels. The shoes are not constructed in a manner suitable for practical use by children. The tiara is composed of plastic with imitation gems; it features teeth for securing it to the head. There are two bangle bracelets, one clasp bracelet with gem, a string of beads, pair of clip-on earrings with gems, necklace with gem charm and two extra gem charms, and two rings with gems. All the jewelry items are composed of plastic; the gems are imitation; the string of beads is a necklace. The trunk is considered a box and is composed of coated paperboard.

You suggest classification under subheading 9503.70.0000 and cite ruling HQ957318, dated November 15, 1994. This ruling does not deal with classification under subheading 9503.70.0000. It discusses the proper classification of sets containing textile costumes, and will be reviewed in this ruling.

ISSUE:

Whether the costumes are festive articles of chapter 95 or articles of fancy dress, of textiles, classifiable under chapter 61 or 62.

LAW AND ANALYSIS

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) 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 relative section of the chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and 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 HTSUSA by offering guidance in understanding the scope of the headings and GRIs.

Heading 9505, HTSUSA includes articles that are for “Festive, carnival, or other entertainment.” It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover “fancy dress, of textiles, of chapter 61 or 62.” The ENs to 9505, state that the heading covers: (A) 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 postiche- heading 67.04), and paper hats. However, the heading excludes fancy dress of textile materials, of chapter 61 or 62.

In interpreting the phrase “fancy dress, of textiles, of chapter 61 or 62,” Customs initially took the view that fancy dress included “all” costumes regardless of quality, durability, or the nature of the item. However, Customs has reexamined its view regarding the scope of the term “fancy dress” as it related to costumes. On November 15, 1994, Customs issued Headquarters Ruling Letter (HRL) 957318, which referred to the settlement agreement of October 18, 1994, reached by the United States and Traveler Trading. In HRL 957318, Customs stated that it had agreed to classify as festive articles in subheading 9505.90.6000, costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel.

In view of the aforementioned, Customs must distinguish between costumes of chapter 95 (festive articles), and costumes of chapters 61 and 62 (articles of fancy dress). 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.

The skirt features a finished heavy-duty double stitched elasticized waist with a decorative spangle “belt.” The pullover top features a side tie and finished neck, armholes and waist. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

In as much as the Children’s Toy Dress Up Kit, which is considered a costume set, consists of two distinct garments, Note 13, Section XI, of the HTSUSA is applicable and provides:

Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put in sets for retail sale.

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

The applicable subheading for the skirt will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women's or girls'.” The duty rate will be 7.3% ad valorem. The textile category designation is 659.

The applicable subheading for the pullover top will be 6110.30.3055, 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: Other: Women's or girls'.” The rate of duty will be 32.9% ad valorem. The textile category designation is 639.

The applicable subheading for the gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes.” The rate of duty will be 19.1% ad valorem. The textile category designation is 631.

The applicable subheading for the “handbag” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles, including dress patterns: Other: Other: Other, Other: Other.” The rate of duty will be 7% ad valorem.

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

The applicable subheading for the boa will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): Articles of feathers or down.” The rate of duty will be 4.7% ad valorem.

The applicable subheading for the pair of sandals 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, Parts and accessories.” The rate of duty will be Free.

The applicable subheading for the tiara will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other.” The rate of duty will be Free.

The applicable subheading for the two bangle bracelets, one clasp bracelet with gem, string of beads, pair of clip-on earrings with gems, necklace with gem charm and two extra gem charms, and two rings with gems, valued not over 20 cents per dozen will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.

The applicable subheading for the two bangle bracelets, one clasp bracelet with gem, string of beads, pair of clip-on earrings with gems, necklace with gem charm and two extra gem charms, and two rings with gems, valued over 20 cents per dozen will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be Free.

The applicable subheading for the box will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other.” The rate of duty will be 2.2% ad valorem.

Based upon international textile trade agreements products of China covered by the textile category designations listed above 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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert S. Swierupski
Director,

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See also:

• Tariff No.: 4823.90.65 - Articles of coated paper or paperboard, nesi
• Tariff No.: 6110.30.30 - Sweaters, pullovers and similar articles, knitted or crocheted, of manmade fibers, nesoi
• Tariff No.: 6113.00.90 - Garments nesoi, made up of k/c fabrics of 5903, 5906 or 5907, not impreg, coated, covered, or laminated w rubber or plastics materials
• Tariff No.: 6116.93.94 - Gloves, mittens & mitts (excl. those designed for sports etc.), k/c, of synthetic fibers, under 23% by wt. of wool etc., with fourchettes
• Tariff No.: 6117.80.85 - Headbands, ponytail holders & similar articles, of textile materials other than containing 70% or more by weight of silk, knitted/crocheted
• Tariff No.: 6307.90.99 - National flags and other made-up articles of textile materials, nesoi
• Tariff No.: 6701.00.30 - Articles of feathers or down (other than articles & apparel filled or stuffed with feathers/down and worked quills & scapes)
• Tariff No.: 7117.90.55 - Imitation jewelry nesoi, not of base metal, n/o 20 cents/doz. pcs or pts
• Tariff No.: 7117.90.75 - Imitation jewelry of plastics, nesoi, over 20 cents/dozen pcs or pts
• Tariff No.: 9503.70.00 - Toys neosi, put up in sets or outfits and parts and accessories thereof
• Tariff No.: 9503.90.00 - Toys and reduced scale models neosi and parts and accessories thereof
• Tariff No.: 9505.90.60 - Festive, carnival or other entertainment articles nesoi and parts & accessories thereof nesoi
• Tariff No.: 9615.11.50 - Hair slides and the like, of hard rubber or plastics, set w/imitation pearls or imit. gemstones