CLA-2 CO:R:C:G 086672
6214.30.0000
Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, California 90045
Re: Dress up articles imported in bulk
Dear Mr. Langtry:
This is in reference to your letter dated February 13,
1990, on behalf of Lakeshore Curriculum Materials, requesting
the classification of children's dress up articles under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue is represented by various items
of apparel which will be imported in bulk from Thailand.
After importation, one of each item will be combined and
packaged in the United States as a set of dress up articles
sold as a mix and match costume collection known as "Grandma's
Trunk". These items include:
one 100 percent nylon knit tricot "scarf", which measures
12 by 48 inches
one woven acetate and metallic lame scarf, which measures
11.5 by 35.5 inches
two woven 100 percent polyester taffeta skirts with
elastic waist bands
one 100 percent nylon tulle "skirt", made of two layers
of sheer nylon net fabric, with no closed seams, attached
to a ribbon
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one 100 percent polyester net veil with a scalloped
lace headband
one 100 percent polyester lace cape
one 100 woven polyester cape
Your letter states that these imported items will be
packaged with two plastic flower pins, one strand of plastic
beads, and one hat, for which a ruling has already been
obtained. Your letter further states that you believe that
the items would be inappropriate as wearing apparel because of
their design, use, advertising and packaging and are therefore
classifiable as toys.
ISSUE:
Whether the merchandise is classifiable as toys or
wearing apparel.
LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. Heading 9505, HTSUSA, provides for festive, carnival
or other entertainment articles. Heading 9503, HTSUSA,
provides for other toys, i.e. those not covered by heading
9501 or 9502. Heading 6204 provides for, among other things,
girls' skirts. Heading 6214 provides for shawls, scarves,
mufflers, mantillas, and veils.
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 to Chapter 95 state that it covers toys of
all kinds whether designed for the amusement of children or
adults. 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. HRL 083387,
dated April 13, 1989, classified similar dress up sets
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imported in retail boxes under subheading 9503.90.8000,
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. None of the items when presented in
bulk at the time of importation have the appearance or
characteristics of toys.
Chapter 95, Note 1(e), 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
within the purview of Chapter 95. Fancy dress costumes are
used by people of all ages, but only on special occasions,
whereas dress up articles are used by small children for year-
round play activity. Another difference considered is that
the articles in question are used to simulate relatively
normal adult activities, as opposed to fancy dress articles
which are more likely to simulate famous persons, fictitious
characters or fanciful beings. However, the distinctions
between fancy dress articles and dress up articles which
have been postulated are not dispositive of the issue of
classification. The dress up articles in question are
basically articles of fancy dress, represent a "nation, class,
calling, etc.", as defined above, and, although packaged as
dress up sets after importation, are essentially costumes.
Accordingly, the dress up articles in question are precluded
from classification under heading 9505. These articles are
considered wearing apparel for the purposes of classification
in Chapters 61 and 62, regardless of their limited functional
value as clothing. The article referred to as a knit nylon
tricot "scarf" is no more than a rectangular piece of fabric
without egding of any kind, and therefore not classifiable as
a scarf.
HOLDING:
The knit nylon "tricot" scarf is classifiable under
subheading 6002.20.6000, HTSUSA, as other knitted or crocheted
fabric, other, of a width not exceeding 30 centimeters, of man
made fibers, with a duty rate of 8.6 percent ad valorem, and
subject to textile category 222. The woven polyester skirt
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is classifiable under subheading 6204.53.3020, HTSUSA, as
women's or girls' skirts and divided skirts, of synthetic
fibers, other, other, girls', with a duty rate of 17 percent
ad valorem and subject to textile category 642. The
reversible nylon tulle "skirt", the woven lame scarf, the
polyester veil with headband, the lace cape and woven
polyester cape are classifiable under subheading 6214.30.0000,
HTSUSA, as shawls, scarves, mufflers, mantillas, veils and the
like, of synthetic fibers, with a duty rate of 10.6 percent ad
valorem and subject to textile category 659.
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
drimmer library / 086672
6cc: Area Dir N.Y. Seaport
03/08/90:za