CLA-2 CO:R:C:G 085030 STB
TARIFF NO.: 6204.53.3020, 6204.43.4040, 6002.20.6000,
5804.21.0000
Ned H. Marshak, Esquire
Sharrets, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, New York 10004
RE: "Dress N' Dazzle" Components Imported in Bulk
Dear Mr. Marshak:
This letter is in response to your inquiry of June 14, 1989,
on behalf of Tonka Toys, regarding classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of component items forming the "Dress N' Dazzle" dress-
up sets that will be imported in bulk.
FACTS:
You submitted two prototype samples of the "Dress N' Dazzle"
sets for classification. The first sample, identified as the
"Lacy Leggings N' Skirt Set," consists of a 28 centimeter skirt
with an elasticized waist and a knit ruffle at the hem. The tag
attached to the skirt describes the item as being composed of
100% polyester stuffing. A silver bow, with a plastic bow
attached, ornaments the skirt. The set also includes a pair of
lace leggings with silver bows and a strip of warp knit fabric of
man-made fiber, 25 by 127 centimeters, which can be used as a
bow, scarf, or belt. The second sample, identified as the "3-in-
1 Glamour Gown," consists of a one piece, strapless, elasticized
dress, 92 centimeters in length, with a silver bow ornamentation.
The dress is described as having a body that is 100% polyester
woven with a ruffle that is 100% nylon knit. Accompanying the
dress is a strip of warp knit fabric of man-made fiber with the
same dimensions and use as the one included with the "Lacy
Leggings N' Skirt Set."
As stated in your letter, the components of these sets will
be imported separately in bulk. After importation, these
components will be packaged for retail sale. The articles under
consideration, when presented in their retail packaging, have
been classified in New York ruling letter 841769 as follows:
"Lacy Leggings N' Skirt Set," subheading 9503.70.80, HTSUSA, as
other toys, put up in sets or outfits; "3-in-1 Glamour Gown,"
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subheading 9503.90.60, HTSUSA, as other toys, not having a spring
mechanism.
ISSUE:
What is the proper classification of the subject items that
are imported in bulk and later packaged together as "dress-up"
sets?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the HTSUSA. GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relevant section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
The Headings at issue in this case are:
(a) 6204, HTSUSA, Women's or girls' suits, ensembles,
suit-type jackets and blazers, dresses, skirts,
divided skirts, trousers, bib and brace overalls,
breeches and shorts (other than swimwear)...
(b) 6002, HTSUSA, Other knitted or crocheted fabrics...
(c) 5804, HTSUSA, Tulles and other net fabrics, not
including woven, knitted or crocheted fabrics; lace in the
piece, in strips or in motifs:...
(d) 9503, HTSUSA, Other toys; reduced-size ("scale") models
and similar recreational models, working or not;
puzzles of all kinds; parts and accessories thereof:...
(e) 9505, HTSUSA, Festive, carnival or other entertainment
articles, including magic tricks and practical joke
articles; parts and accessories thereof:...
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level and may
be consulted for guidance as to the correct international
interpretation of the various HTSUSA provisions. Although the
term "toy" is not defined in the tariff, the Explanatory Notes
also state that collections of articles, the individual items of
which, if presented separately would be classified in other
headings in the Nomenclature, are classified in Chapter 95 when
they are put up in a form clearly intending their use as toys.
Headquarters Ruling Letter (HRL) 083387, dated April 13, 1989,
classified similar dress up sets imported in retail boxes under
subheading 9503.90.80, HTSUSA, as other toys, put up in sets or
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outfits. However, the items which are the subject of this ruling
request are imported in bulk and are not assembled and packaged
as toys until after importation. The items, when presented in
bulk at the time of importation, do not appear to be toys.
Chapter 95, Note 1(e), specifically excludes sports clothing
or fancy dress, of textiles, from that chapter. Fancy dress is
defined in Mary Brooks Picken's The Fashion Dictionary at 134
(3rd. ed. 1973) as a "costume representing a nation, class,
calling, etc., as worn to a costume ball or masquerade party."
Consideration has been given to the question of whether dress up
articles are distinguishable from fancy dress and therefore not
specifically excluded by this note. As explained in HRL 086672,
dated June 22, 1990, it is Customs position that dress up
articles are basically articles of fancy dress of textile
materials and, therefore, are excluded from classification in
Chapter 95. These particular items are properly classifiable in
chapters 58, 60 and 62, regardless of the contention that they
possess a limited functional value as clothing.
HOLDING:
The 28 centimeter skirt that contains 100% polyester
stuffing is classifiable under subheading 6204.53.3020, HTSUSA,
as women's or girls' skirts and divided skirts, of synthetic
fibers, other, other, girls'. The duty rate for this item is 17
percent ad valorem and it is subject to textile category 642.
The 100% polyester woven one piece, strapless dress is
classifiable under subheading 6204.43.4040, HTSUSA, as women's or
girls' dresses, of synthetic fibers, other, other, other, girls',
with a duty rate of 17 percent ad valorem and is subject to
textile category 636. The warp knit fabric strips are classified
under subheading 6002.20.6000, HTSUSA, as other knitted or
crocheted fabric, other, of a width not exceeding 30 centimeters,
of man-made fibers. The duty for these items is 8.6% percent ad
valorem, and the textile category is 222. The lace leggings are
classifiable under subheading 5804.21.0000, HTSUSA, as Tulles and
other net fabrics, lace in the piece, mechanically made lace, of
man-made fibers. The duty rate for these items is 16% ad valorem
and the textile category is 229.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, the importer should contact the local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
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The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, we suggest that you check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which
is available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Office of Commercial Rulings