CLA-2-62:OT:RR:NC:N3:348
Mr. Chuck Jenkins
Blue Box Toys, Inc.
4920 Carroll Canyon Rd, Ste. 200
San Diego, CA 92121
RE: The tariff classification of the vest and net play set from China
Dear Mr. Jenkins:
In your letter dated September 3, 2015, you requested a tariff classification ruling. The sample is being returned to you.
A sample of the “Wild Adventure Explorer Vest and Net Play Set” was submitted with your inquiry. The item consists of a vest, a net with plastic handle and nylon netting, textile adventure patch and adventure guide card. The unisex vest is sleeveless and features a full front opening secured by a zipper closure, a D-ring on each shoulder, two front cargo pockets below the waist secured by flaps with a hook and loop fastener and a D-ring on each side at the waist. The sample submitted is constructed from polyester and cotton woven fabric, however, you state when imported the garment will be constructed from 100% cotton woven fabric. The child-sized net measures approximately x” long, with a x” diameter hoop used for catching various outdoor critters.
In your request you state that you believe the item should be classified as a toy. CBP has stated that in order to be considered an outfit/toy dress-up set for tariff purposes the set should be made up of a combination of articles, most of which are toys, that enable a child to act or role-play as grown-up by representing a person, profession, work or recreation. The child-sized net is not a toy imitation of a net but rather, is a functional net. Any amusement is incidental to its utilitarian function as a net. Furthermore, the vest is an article of apparel which also precludes classification as an outfit/toy dress-up set. Chapter 95 Note 1 (e) excludes articles of fancy dress, of textiles, of chapter 61 or 62. Therefore, the item is not a toy principally designed to amuse.
When goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale, GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the essential character of the set is imparted by the vest, which is made of textile fabric. The overall amount of finishing in the vest is such that this article is neither flimsy in nature or construction, nor lacking in durability; this costume is well made.
The applicable subheading for Wild Adventure Explorer Vest and Net Play Set will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’: of cotton: vests. The duty rate will be 8.1 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division