The tariff classification of a Baby Alive collection from China

N040875 October 20, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080, 6104.53.2020, 9615.11.4000 Ms. Maria F. Borges Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a Baby Alive collection from China Dear Ms. Borges: In your letter dated September 22, 2008, you requested a tariff classification ruling. The product that is under consideration for a tariff classification determination is called the “Fairy Set.” It is part of the Baby Alive line of dolls and accessories for girls. The “Fairy Set” includes a doll, sippy cup, tiara, rattle, doll dress and wings appropriately sized for the doll. Also included is a costume skirt and tiara for the child. The components of the “Fairy Set” do not constitute a set for classification purposes. While the costume skirt for the child matches the dress on 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. Since the items are not a set for tariff purposes, each item in the retail package must be separately classified. The skirt, which mimics the Baby Alive doll’s skirt, is constructed of a sheer knit nylon fabric overskirt and knit polyester underskirt. The costume skirt features a two-layer skirt, reinforced elasticized waist with sewn-on ribbon and bow, sturdy seams, and finished edges. You indicate that the skirt is flimsy and properly classified in Chapter 95. Costumes are considered “fancy dress.” The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing on the skirt is such that the article is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the costume skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…dress, skirts, divided skirts…knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The rate of duty will be 16% ad valorem. The applicable subheading for the tiara will be 9615.11.4000, HTSUS, which provides for "Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones." The rate of duty will be 5.3% ad valorem. The applicable subheading for the toy components of the “Fairy Set” (doll, sippy cup, tiara, rattle, doll dress and wings) will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The costume skirt falls within textile category 642. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. Please note, that for the skirt, separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”). 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division