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NY K85368




May 5, 2004
CLA-2-61:RR:NC:3:353 K85368

CATEGORY: CLASSIFICATION

TARIFF NO.:6104.43.2020

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of dress-up sets from China.

Dear Mr. Hoffacker:

In your letter dated April 15, 2004, on behalf of K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you.

Your submitted sample, style K10B is a “Girl’s Dress-Up Set” set. The sample is a play dress-up fashion set. The costume consists of a 100% polyester knit dress. You state that the dress is woven, however, upon examination by this office the dress is determined to be of a knit construction. The dress features a two ply mock turtle neck, a feather embellishment sewn on near the neckline, capped armholes, a finished partially open back with hook and loop tab closures and a finished bottom. The dress also features glued on sequins over the entire garment. The set also consists of plastic “glamour” shoes, play handbag, knit man-made fiber gloves with sequins, tiara, plastic toy mirror and brush, toy cell phone, plastic jewelry including: necklace and 2 pairs of earrings.

Style K10D is a “Girl’s Dress-Up Set” set. The sample is a play dress-up fashion set. The costume consists of a 100% polyester knit dress. You state that the dress is woven, however, upon examination by this office the dress is determined to be of a knit construction. The dress features a two ply mock turtle neck, a feather embellishment sewn on near the neckline, capped armholes, a finished partially open back with hook and loop tab closures and a finished bottom. The dress also features glued on sequins over the entire garment. The set also consists of plastic “glamour” shoes, play handbag, knit man-made fiber gloves with sequins, tiara, plastic toy mirror and brush, toy cell phone, plastic jewelry including: necklace and 2 pairs of earrings.

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 moved 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.

GRI 3(b) is applicable when the goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material component which gives them their essential character.” In these cases, the garment imparts the essential character of the set.

The applicable subheading for styles K10B and K10D will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

Styles K10B and K10D fall within textile category designation 636. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

Your inquiry does not provide enough information for us to give a classification ruling on styles K10A and K10C. Your request for a classification ruling should include cost of jewelry per dozen pieces and material it is made from, fabrication of hat (style K10A), exact fabrication and construction all textile garments and material breakdown of all components included in the sets. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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