CLA-2-71:RR:NC:SP:233 K80687
Alla Kramnik
Funrise Toy Corporation
6115 Variel Ave.
Woodland Hills, CA 91367-3727
RE: The tariff classification of “Play ‘N Pretty Large Bag with Dress Up and Accessories” from China.
Dear Mr. Kramnik:
In your letter dated November 6, 2003, you requested a tariff classification ruling.
The submitted sample, “Play ‘N Pretty Large Bag with Dress Up and Accessories”, consists of the following:
1 plastic silver colored crown with a purple heart shaped imitation gemstone
2 plastic silver colored earrings with heart shaped dangles
1 plastic silver colored ring
1 PVC ring
1 plastic bead necklace
2 plastic hair clips
1 white under skirt made of polyester
1 white dress made of satin
2 mitts (gloves) made of 100% nylon lace
1 scarf made of polyester knit
1 headband made of polyester, nylon and sequins
1 horseshoe shaped plastic headband covered with textile, decorated with a flower
1 flower wand
1 mirror made of plastic and mylar
1 plastic comb
3 plastic bead necklaces
1 zippered traveling bag made of PVC plastic sheeting
Although you suggest classification under 9503.70.0000, HTS, as a dress-up outfit, outfits of 9503.70 are two or more different articles (not clothing) put up in the same packing for retail sale without repacking specific to a particular type of recreation, work, person or profession. Therefore, since your sample contains garments, it cannot be classified under 9503.70.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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 Play ‘N Pretty Large Bag with Dress Up and Accessories is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Dressing up and carrying goods are not the same activity. Therefore, the contents must be classified separately.
The applicable subheading for the crown will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like…Of hard rubber or plastics: Other.” The rate of duty will be free.
The applicable subheading for the earrings, silver ring, PVC ring, bead necklace and bead bracelets will be 7117.90.7500, 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 hair clips will be 9615.11.4000, HTS, 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 white underskirt will be 6104.53.2020, HTS, which provides for “Women’s or girl’s suits,…skirts,…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16.1% ad valorem.
Items classified in HTS 6104.53.2020 fall within category designation 642. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
The applicable subheading for the white dress will be 9505.90.6000, HTS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be free. The dress meets the flimsy and non-durable requirements for classification within Heading 9505.
The applicable subheading for the mitts will be 6116.93.8800, HTS, which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes.” The rate of duty will be 18.7% ad valorem.
The applicable subheading for the scarf will be 6117.10.2030, HTS, which provides for “Other made up clothing accessories, knitted or crocheted;…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made, Other." The duty rate will be 11.4% ad valorem.
The applicable subheading for the silver headband will be 6117.80.8500, HTS, which provides for “Other made up clothing accessories knitted or crocheted: Knitted or crocheted parts of garments or clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles.” The duty rate will be 14.7% ad valorem.
The scarf and the silver headband are not subject to quota or the requirements of a visa.
The applicable subheading for the headband with flower will be 9615.19.6000, HTS, which provides for “Combs, hair-slides and the like…Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the flower wand will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other." The rate of duty will be free.
The applicable subheading for the mirror will be 3924.90.5500, HTS, which provides for “Other household articles of plastics, Other, Other.” The rate of duty will be 3.4% ad valorem.
The applicable subheading for the comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for “Combs, hair-slides and the like…Of hard rubber or plastics: Combs: Valued not over $4.50 per gross.” The rate of duty will be 14.4 cents per gross plus 2% ad valorem.
The applicable subheading for the comb, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for “Combs, hair-slides and the like…Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other.” The rate of duty will be 28.8 cents per gross plus 4.6% ad valorem.
The applicable subheading for the bag will be 4202.92.4500, HTS, which provides for “Travel, sports and similar bags, with outer surface of sheeting of plastic, Other.” The rate of duty will be 20% ad valorem.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division