CLA-2-95:S:N:N7:225 813041
6402.99.1880; 6217.10.9030; 4202.22.1500;
3926.90.7500; 3923.30.0090
Ms. Rita Menne
Fingerhut Companies, Inc.
4400 Baker Road S-228
Minnetonka, MN 55343
RE: The tariff classification of a child's Indian costume, plastic headband, toy bow and arrows with quiver, imitation jewelry, moccasins, textile headband, purse, an inflatable tepee and plastic canteen from China
Dear Ms. Menne:
In your letter dated July 25, 1995, received in this office on July 31, 1995, you requested a tariff classification ruling.
The submitted sample is called an "Indian Playset" (Model FH999, product code KY298). Your letter indicates that you are a mail order company and will import the playset in a plain box for direct mailing to your customers.
The "Indian Playset" consists of the following items:
1) A PVC vest and skirt made up of fabric of cellular plastics, combined with textile backing, where the textile is present merely for reinforcing purposes. The vest and skirt possess an Indian style design with fringed, unhemmed, edges. The outfit is flimsily constructed and is not considered a well made garment of Chapters 61 or 62.
2) A soft plastic headband with two colored feathers
attached.
3) A plastic bow, arrows and quiver. The arrows have
suction cups attached to one end and the quiver has
fringed edges.
4) Imitation jewelry consists of a plastic beaded
necklace, bracelet and clip-on earrings. The beads for the necklace and bracelet are threaded on an elasticized string.
5) The moccasins, made of PVC material, are laced
through two eyelets. The ends of both laces
are knotted with a single plastic bead.
6) A textile headband, of woven man-made fabric, is composed of a textile band (measuring 1 1/2 inches in width) joined by elastic and two colored feathers.
7) The child's PVC purse is composed of an exterior surface of vinyl with a textile lining. It has a drawstring closure that converts into a 10 inch strap which allows the item to be carried, worn on the shoulder or around the neck.
8) An inflatable tepee serves as an enclosed area for a child to play in. One side of the tepee contains a rectangular opening for use as an entry way. The item measures approximately 4 feet in height.
9) The plastic canteen has a plastic strap which allows the item to be carried on the shoulder or around the neck. A straw is incorporated into the article through a specially designed cap.
The Explanatory Notes for GRI 3 defines "goods put up in sets for retail sale". Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.
The components of the playset fail to constitute a set for Customs' purposes. The constituent items appear to meet elements (a) and (c) above, but when put up together, do not meet a particular need or carry out a specific activity. Although designed with a similar motif, dressing up in an Indian style costume, using toy archery equipment and sitting inside a tent are totally different activities. The product
is not considered a set for classification purposes and is separately classifiable. Your samples are being returned as requested.
The applicable subheading for the PVC vest, skirt and plastic headband will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles; parts and accessories thereof: other: other: other. The rate of duty will be free.
The applicable subheading for the plastic bow, arrows and quiver will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.
The applicable subheading for the plastic necklace, bracelet and earrings will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The rate of duty will be free.
The applicable subheading for the moccasins of PVC material, will be 6402.99.1880, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastic: other footwear: other: other: other...for children. The duty rate will be 6 percent ad valorem.
The applicable subheading for the textile headband w/two colored feathers is classified under subheading 6217.10.9030, (HTS), which provides for other made up clothing accessories .....accessories: of man-made fibers. The rate of duty will be 15.4 percent ad valorem.
The textile headband falls within textile category designation 659. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints.
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, to obtain the most current information available, 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.
The applicable subheading for the PVC purse will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic. The rate of duty will be 19.6 percent ad valorem.
The applicable subheading for the inflatable tepee will be 3926.90.7500, Harmonized Tariff Schedule of the United States Annotated, (HTS), which provides for: pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the plastic canteen will be
3923.30.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for carboys, bottles, flasks and similar articles, other. The rate of duty will be 3 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport