The tariff classification of costume sets imported with doll clothing from China

NY G87719 March 28, 2001 CLA-2-95:RR:NC:SP:225 G87719 CATEGORY: Classification TARIFF NO.: 9502.91.000; 9503.90.0000; 6204.43.4040; 4202.22.8050 Florence Leung Boley International (H.K.) LTD. Rm. 508, Peninsula Centre 67 Mody Rd., Tsim Sha Tsui East Kowloon, Hong Kong RE: The tariff classification of costume sets imported with doll clothing from China Dear Ms. Leung: In your letter dated March 8, 2001 you requested a tariff classification ruling. Three samples, which comprise the assortment # 40814 Dress Up Set, were submitted with your inquiry. Each sample consists of a doll dress for a 12” stuffed doll, a matching textile costume for the child to wear, and various accessories for the child and doll, packaged inside a closed window box. The pink textile costume for the child is a dress accented with lace, ribbon and net. It has a shiney woven material bodice and a two layer net skirt. The doll's dress is similar. There is a pair of plastic high heels for the girl and a wand for both the doll and the girl. The dress has ribbon ties around the neck and at the waist. The neck of the dress has a turned edge and a styling feature of a fabric flower with mesh backing sewn into the bodice at the seams. The bottom edges of the net underskirt have a jagged unfinished cut. The overskirt is finished with a lace like ribbon at the edge. The dress is gathered at the waist by thin elastic. The purple textile costume for the child is a dress accented with lace, ribbon, plastic bows and net. It has a shiney woven material bodice and a two layer net skirt. The doll's dress is similar. There is a pair of textile slippers for the girl and a wand for both the doll and the girl. The dress has ribbon ties around the neck and at the waist. The neck of the dress has a raw edge and a silver and white lace trim. The bottom edges of the net underskirt have a jagged unfinished cut. The overskirt is finished with a lace like ribbon at the edge. The dress is gathered at the waist by thin elastic. The yellow textile costume for the child is a dress accented with lace, ribbon and textile rosettes. It has a shiney woven material bodice and a two layer net skirt. The doll's dress is similar. There is a pair of plastic high heels for the girl and a pink textile child’s purse. The dress has ribbon ties around the neck and at the waist. The neck of the dress has a turned edge and yellow lace trim decorated with pink rosettes. The bottom edge of the net underskirt is finished with a lace like ribbon. The overskirt has jagged unfinished pointed edges. The dress is gathered at the waist by thin elastic. Heading 9505, HTSUSA, includes articles which are for “Festive, carnival, or other entertainment.” It must be noted, however, that Note 1(e) to 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 overall amount of finishing for the pink, purple and yellow dresses of assortment # 40814 is such that the articles are neither flimsy in nature or construction, nor lacking in durability. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ” The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The components of each article in assortment #40814, “Dress Up Set”, do not constitute a set for classification purposes. Although the outfit for the child matches the dress for the doll and they are packaged together, the collection of articles are not related to a common activity, nor are they put up together to meet a particular need. Playing with a doll and dressing up to resemble one’s doll are two separate and distinct activities. Having failed as a set, each item in the retail package must be separately classified. The applicable subheading for the doll dresses in assortment # 40814 will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: Parts and accessories: Garments and accessories thereof. The rate of duty will be free. The applicable subheading for the high heel plastic shoes, the textile slippers and the wands (for child and doll) of assortment # 40814 will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other:” The duty rate will be free. The applicable subheading for the pink, purple and yellow dresses of assortment # 40814 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girl’s suits, ensembles, suit-type jackets, blazers, dresses, …. : Dresses: Of synthetic fibers: Other: Other: Girls’. The duty rate will be 16.3% ad valorem. HTS number 6204.43.4040 falls within textile category designation 636. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The applicable subheading for the pink textile child’s purse will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paper board, or wholly or mainly covered with such materials or with paper: Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of textile materials: Other: Other: Other: Of man-made fibers. The duty rate will be 18.3 percent ad valorem. HTS number 4202.22.8050 falls within textile category designation 670. 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 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 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, National Commodity Specialist Division