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NY I83601




August 7, 2002

CLA-2-62:RR:NC:3:353 I83601

CATEGORY: CLASSIFICATION

TARIFFNO.: 6211.43.0060; 6211.43.0091; 6204.53.3020; 6117.80.9540; 7117.90.7500; 9503.90.0080; 5806.32.1090; 9615.11.4000

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347

RE: The tariff classification of a Fairytale Princess Dress Up Kit from China.

Dear Mr. Anderson:

In your letter dated July 5, 2002, on behalf of Seventh Avenue, you requested a classification ruling. As requested, the samples will be returned to you.

Your submitted sample, style 663564 is a “Fairytale Princess Dress Up Kit”. The item will be packaged for retail sale. The kit includes two girls’ woven blouses, a woven top and three skirts of 100% polyester or 100% nylon. The pink blouse features a round neck and short sleeves, the neck and bottom are finished with overlock stitching. The yellow blouse features a portrait collar and no sleeves, the collar, armholes and bottom are finished with overlock stitching. The blue top features a thin elasticized top and bottom. The blouses have full back openings secured with hook and loop tab closures. The skirts (1 blue, 1 yellow and 1 pink) feature elasticized waists and bottoms finished with overlock stitching. Also included are a pair of pink and pair of white knit sleeve cuffs, a blue knit sash, a mesh knit dress cover, knit mesh shoulder caps, three plastic bracelets, six plastic rings, girls’ plastic “glamour shoes”, a black ribbon measuring approximately ½ inch wide and 33 inches long and a black plastic headband.

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 “Fairytale Princess Dress Up Kit ” consists of six garments, two blouses, one top and three skirts. 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 blouses will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear: other garments: other garments, women’s or girls’: of man-made fibers, blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for the top will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear: other garments: other garments, women’s or girls’: of man-made fibers, other. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for the skirts will be 6204.53.3020, 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 pink and white sleeve cuffs, blue sash, mesh dress cover and mesh shoulder caps 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 or of clothing accessories: other accessories: other, of man-made fibers: other. The duty rate will be 14.8 percent ad valorem.

The applicable subheading for the rings and bracelets 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 duty rate will be Free.

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 ribbon will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive: other woven fabrics: man-made fibers: ribbons. The duty rate will be 6.6 percent ad valorem. The applicable subheading for the headband will be 9615.11.4000, 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: not set with imitation pearls or imitation gemstones. The duty rate will be 5.5 percent ad valorem.

The blouses fall within textile category designation 641. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The top falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The skirts fall within textile category designation 642. Based upon international textile trade agreements products of China are subject to quota and the requirement of visa.

The pink sleeve cuffs, white sleeve cuffs, blue sash, dress cover and shoulder caps fall within textile category designation 659.

Based upon international textile trade agreements products of China 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). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

We are unable to issue a ruling on the “Pixy Color Burst Cosmetic Set” (Item #6635704 and 0024189).

The issue of classification of certain cosmetic and beauty products under 9503 is currently pending before the United States Court of International Trade (CIT) in the matter of Imperial Toy Corp. v. United States, Court No. 98-07-02518. Section 177.7, Customs Regulations (19CFR 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 if the prohibition set out in 19CFR 177.7 (b), and as the instant classification ruling request is closely related to the issue presently pending in the CIT, we are unable to issue a classification ruling letter to you with respect to the “Pixy Color Burst Cosmetic Set.” You may submit another request on this item after the court has issued its decision in the request is closely related to the issue presently pending in the CIT, we are unable to issue Imperial Toy Corp., 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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