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NY K87858




July 19, 2004
CLA-2-95:RR:NC:SP:225 K87858

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 6210.40.3000

Mr. Brian J. White
Williams-Sonoma, Inc.
151Union Street, 7th Floor
San Francisco, CA 94111

RE: The tariff classification of a dress-up set and a costume from China.

Dear Mr. White:

In your letter dated July 9, 2004, you requested a tariff classification ruling.

You submitted the following samples:

Item number SKU 6347371, Train Engineer Gear Toy Set, is a toy dress-up set that consists of one battery operated plastic megaphone, one plastic whistle with nylon necklace, one red textile neck bandana, and one woven cotton blue striped engineer hat. All of the articles work together for a child role-playing as a train engineer.

Item number SKU 6347405, Fireman Gear Toy Set, is a costume set that consists of one polyurethane coated yellow firefighter vest, one plastic red firefighter hat, one battery operated red megaphone, and one plastic red fire extinguisher with a working pump spray. When 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 or component which gives them their essential character." In this case, the essential character of the set is imparted by the lined vest, which is made of textile coated in plastic that completely obscures the underlying fabric. The vest is secured with a zipper down its front and three metal latches, and has a hook and loop closure on each of its two front pockets.

You have referred to several rulings in your letter that classified certain articles as dress-up sets of 9503.70.0000 and suggest that the Fireman Gear Toy Set be similarly classified. However, when a garment (the vest) is introduced to a dress-up set which is primarily consisting of toy articles, that set is precluded from classification within 9503.70.0000, HTS. Instead, the addition of the garment makes the set a costume which, depending upon the construction of the garment itself, will be classified either as “flimsy” (Heading 9505) or “well-made” (Chapter 61 or 62). Due to the lined vest being made of textile coated in plastic that completely obscures the underlying fabric, its zipper, and latch closures, the vest is considered well-made for Customs’ purposes and classifiable in Chapter 62 of the HTS.

The applicable subheading for item number SKU 6347371, Train Engineer Gear Toy Set, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be free.

The applicable subheading for item number SKU 6347405, Fireman Gear Toy Set, will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other men’s or boys’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 3.8% ad valorem.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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