The tariff classification of a girl’s clothes decorating machine from China

NY L84669 May 26, 2005 CLA-2-84:RR:NC:1:104 L84669 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Ms. Wanda Habrial Binney & Smith 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a girl’s clothes decorating machine from China Dear Ms. Habrial: In your letter dated April 28, 2005 you requested a tariff classification ruling. You have provided a sample of the Girlfitti Style Setter, Binney & Smith item number 03-4005, which is described on the retail packaging as a clothing art creativity system for ages 8+. The sample will be returned per your request. The system consists of 1 baby blue (with a little pink) fastening machine (also referred to as a rhinestone applicator), 60 gems, 1 fabric belt, 2 stencils and 1 white pencil. The machine is shaped like a platform shoe (the machine arm has a decorative plastic buckle that serves no useful purpose) and attaches the gems to the fabric with a stapler type action. The gem, which has 4 sharp metal points on the back, is placed points up in a well in the base. The fabric is placed over the metal points and a metal cap permanently affixed to a plastic shaft in the arm of the machine acts as a tool to bend the points to secure the gem to the fabric. Except for this cap, a metal spring and a few screws, the machine is made of plastic. Since this product is marketed as a “fashion activity toy”, consideration was given to classification as a toy in heading 9503. Although the Style Setter is being marketed to young girls, the item is not a toy as it is not designed to amuse. As noted above, it is designed to push a gem through fabric and bend the metal points down so that the gem is secured to the fabric. There is no role-play here. The girl will be actually decorating her garments, handbags or other articles. General Rule of Interpretation (GRI) 1, 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 and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The Style Setter kit consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., decorating clothes). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. The fastening machine clearly imparts the essential character to this product. The applicable subheading for the Style Setter will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division