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NY I80285




May 3, 2002

CLA-2-62:RR:NC:3:353 I80285

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6104.53.2020; 4202.22.8050; 3926.40.0000; 3926.90.4000; 6702.90.3500; 6307.90.9889; 9503.90.0080; 6217.10.9530

Ms. Laura Denny
CBT International Inc.
110 West Ocean Boulevard
Suite 728
Long Beach, CA 90802

RE: The tariff classification of a glamour kit from China or Taiwan.

Dear Ms. Denny:

In your letter dated March 19, 2002, on behalf of Imperial Toy Corporation, you requested a classification ruling. As requested, the samples will be returned to you.

Your submitted sample, style 21484 is a “Petite Miss Put-Me-Ons” kit. The sample is a play dress-up fashion kit. The kit includes a girls’ knit top and skirt of 100% polyester. The top features an unfinished round neck, short sleeves and bottom. The skirt features an elasticized waist and unfinished bottom. Also included are a child’s handbag of 100% knit polyester with a plastic handle and girls’ plastic “glamour shoes”. There are also various items that have double-sided hook and loop fasteners that adhere to the top, skirt, shoes and handbag. These include: mylar in the shape of flowers, assorted faceted plastic imitation gemstones, coated textile articles in the shape of leaves, flowers and butterflies, two artificial textile sunflowers and two artificial textile daisies and an approximately 17 inch long band of made-up narrow fabric. Finally there is a woven textile choker of man-made fabric.

When the HTS was written, it removed textile costumes from classification within Chapter 95 by operation of Note 1 (e). Further, the remaining costumes (not of textile) were move from the toy provision (where it had been in TSUSA) to the festive, carnival and other entertainment Heading (9505). At the same time, the following language was included in the Explanatory Notes for 9503.70:

“Outfits” are two or more different articles put up in the same packing for retail sale without repacking, specific to a particular type of recreation, work, person or profession”

Because of that history, Customs concluded that outfits of 9503.70 are for role-play. The necessary “tools of the trade” are all that is needed to create the activity, work, or profession the child is imitating. These “tools” are frequently toys such as weapons, wands, fake make-up, or high heels. However, they can be non-toy articles such as imitation jewelry, make-up, and other gown-up items. Outfits of 9503.70 can not contain wearing apparel.

The “Petite Miss Put-Me-Ons” consists of two garments, a top and skirt. Note 13 of Section XI, of the HTSUSA, 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.

The applicable subheading for the 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: other: other: other, other: women’s or girls’. The duty rate will be 32.4 percent ad valorem.

The applicable subheading for the skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for the handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle: with outer surface of textile materials: other: other: other, of man-made fibers. The duty rate will be 18.1 percent ad valorem.

The applicable subheading for the mylar “flowers” will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the faceted plastic imitation gemstones will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: imitation gemstones. The duty rate will be 2.8 percent ad valorem.

The applicable subheading for artificial textile daisies and sunflowers will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. The duty rate will be 9 percent ad valorem.

The applicable subheading for the textile articles “leaves”, “flowers” and “butterflies” and the long band of made-up narrow fabric will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: other, other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the plastic “glamour shoes” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; . . . : other, other. The duty rate will be Free.

The applicable subheading for the textile choker will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those in heading 6212: accessories: other: other, of man-made fibers. The duty rate will be 14.8 percent ad valorem.

The top falls within textile category designation 639. Based upon international textile trade agreements products of China or Taiwan are subject to quota and the requirement of a visa.

The skirt falls within textile category designation 642. Based upon international textile trade agreements products of China or Taiwan are subject to quota and the requirement of visa.

The choker falls within textile category designation 659. Based upon international textile trade agreements products of China or Taiwan are subject to quota and the requirement of 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 merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). It will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319).

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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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