CLA-2 CO:R:C:G 085889 STB
9002.90.4000; 9615.11.1000; 9004.10.0000
Mr. Richard Roster
District Director of Customs
610 South Canal Street
Chicago, Illinois 60607
RE: Dress and dazzle dress up sets. Internal Advice 58-49; toys
Dear Mr. Roster:
This decision is in response to your memorandum (date
unknown) in which you forwarded a request for internal advice
concerning component items forming "Dress N' Dazzle" dress-up
sets: the component items will be imported in bulk. Our
decision on Internal Advice 54-89 is as follows:
FACTS:
The subject merchandise consists of the components of two
"Dress N' Dazzle" sets, the "Wrap 'N Gloves" set and the
"Handbag 'N Accessories" set. The "Wrap 'N Gloves" set includes
a 100% polyester satin ruffled wrap that is approximately 38
inches in length. The item is lavender/purple on one side and
aqua-blue on the reverse. The set also includes a pair of light
blue gloves ornamented with lavender bows. The gloves are
constructed of 100% nylon. The "Handbag 'N Accessories" set
includes a polyester handbag, sunglasses, a comb, and a mirror.
The body of the handbag is pink and the flap is multi-colored.
The comb, etc. are constructed of plastic and are pink in color.
The importer contends that since these items were
classified as toys when imported in their packaged condition,
they should also be classified as toys when imported in bulk.
You stated in your memorandum that you believe the items, when
imported in bulk, should be classified on an individual basis.
You also stated that various team leaders in your office examined
the subject articles and that some of the articles were deemed to
be wearing apparel while some were not. It is the opinion of the
New York National Import Specialist (NIS) that these items must
be classified separately when imported in bulk and that they do
not qualify as toys when imported in this manner.
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ISSUE:
What is the proper classification of the subject
merchandise?
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 primary issue that arises in classifying the subject
merchandise concerns what the effect will be of classifying
these items in their bulk condition as opposed to the
classification of the items when imported already packaged
together in sets. When imported in their packaged condition,
these items have been previously classified under Heading 9503,
HTSUSA, as "other toys."
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
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 exhibit the
characteristics of 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
costumes are basically articles of fancy dress of textile
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materials and, therefore, are excluded from classification in
Chapter 95.
HOLDING:
The 38 inch, 100% polyester, "wrap" is properly classifiable
under subheading 6214.30.0000, HTSUSA, as shawls, scarves,
mufflers, mantillas, veils and the like, of synthetic fibers.
The duty rate for this item is 10.6% ad valorem and it is subject
to textile category 659. The gloves are properly classifiable
under subheading 6216.00.4945 as gloves, mittens, mitts, other,
of man-made fibers, other, and dutiable at a rate of 22 cents per
kg plus 11% ad valorem. The textile category is 631. The handbag
is properly classifiable under subheading 4202.22.8050, HTSUSA,
the provision for handbags, whether or not with shoulder strap,
including those without handle, with outer surface of textile
materials, of man-made fibers. The applicable duty rate is 20%
ad valorem and the textile category is 871. The mirror is
properly classifiable under subheading 9002.90.40, HTSUSA, the
provision for mirrors, and the duty rate is 8% ad valorem. The
comb is properly classifiable under subheading 9615.11.10, the
provision for combs, valued not over $4.50 per gross, and the
applicable duty rate is 14.4 cents per gross plus 2% ad valorem.
The sunglasses are properly classified under subheading
9004.10.00, HTSUSA, the provision for sunglasses, and the
applicable duty rate is 7.2 % ad valorem.
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.
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