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NY H82058




June 19, 2001

CLA-2-95:RR:NC:SP:225 H82058

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2028; 6110.30.3055; 6505.90.6090; 6506.91.0060; 9004.10.0000; 3926.90.9880; 9014.10.9000; 7117.90.7500

Ms. Anne Ornstein
Lillian Vernon Corporation
One Theall Road
Rye, New York 10580-1450

RE: The tariff classification of a child’s dress-up set from Taiwan

Dear Ms. Ornstein:

In your letter dated May 9, 2001, received in this office on May 31, 2001, you requested a tariff classification ruling.

A sample of item LV#007441 was submitted with your inquiry. The article consists of a 21 piece dress-up set for boys. The package contains three outfits with accessories that may be worn with the outfits or used separately.

The contents include: a “Pirate” outfit which consists of black pants, a red and white (over the head) vest, black belt with skull decal and a black eye patch with string ties. The Ninja outfit combines black pants, a black hooded top with decal and 6 strips of fabric for use as sashes and/or bandanas. The Police outfit is composed of blue pants, a blue top and hat. A plastic badge is attached to the top but is removable. Other miscellaneous accessories in the set include: plastic sunglasses, a cowboy hat, safari hat, canteen and compass.

Due to the fact that the components are not interchangeable with one another (for instance, you would not wear the police pants with the pirate vest or the cowboy hat with a ninja top), they must be separately classified.

The Pirate Outfit pants, vest and belt; the Ninja Outfit pants, top sashes and bandanas; and the Police outfit pants, top and hat are constructed of knit 100% polyester fabric.

The LV#007441 Pirate pants feature a turned, elasticized waist and raw jagged pant leg bottoms. The LV#007441 Ninja pants feature an overlock stitched, elasticized waist and overlock stitched pant leg bottoms. The LV#007441 Police pants feature a turned, elasticized waist and pant leg bottom, and sewn-on side stripes; the Police pullover top features a finished collar, false front button closure and pockets, and sewn on sleeve cuff stripes; the Police hat is lined, and features a fabric covered neoprene peak and decorative band. The safari hat is constructed of plastic and features an inner plastic headband and textile chinstrap.

Heading 9505, HTSUSA, includes articles which 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.” 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.

The pirate, ninja and police pants, as well as the police top, feature styling and finished waists and edges. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

The General Explanatory Note to Chapter 65 states “this Chapter covershats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).”

The applicable subheading for the LV#007441 Pirate, Ninja and Police pants will be 6104.63.2028, 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 shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls': Other: Other.” The rate of duty will be 28.7% ad valorem. The textile category designation is 648.

The applicable subheading for the LV#007441 Police 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 32.7% ad valorem ad valorem. The textile category designation is 639.

The applicable subheading for the LV#007441 Police hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 25.9 cents per kilogram plus 9.1% ad valorem. The textile category designation is 659.

The applicable subheading for the LV#007441 safari hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other.” The rate of duty will be Free.

Based upon international textile trade agreements products of Taiwan 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.

The applicable subheading for the plastic sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other; sunglasses. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the plastic canteen, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the compass will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for direction finding compasses which are not optical, gyroscopic, or electrical. The rate of duty will be 2.9 percent ad valorem.

The applicable subheading for the plastic police badge, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, 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.

With regard to the LV#007441 Pirate vest, belt and eyepatch, the Ninja hooded top with six sashes and/or bandanas and cowboy hat, we must advise you that 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.

In light of the prohibition set out in 19 CFR 177.7(b), and as the subject Pirate vest, belt and eyepatch, Ninja hooded top with six sashes and/or bandanas and cowboy hat, are closely related to the issue presently pending in the CIT, we are unable to issue a classification ruling letter to you. You may submit another request 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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