CLA-2-62:RR:NC:WA:3:353 F89771
7117.90.5500, 7117.90.7500, 9615.11.5000, 9503.90.0045,
3304.30.0000, 3304.10.0000
Mr. Rick Horowitz
Horowitz & Marcus Associates
Suite 612
200 Fifth Avenue
New York, NY 10010
RE: The tariff classification of a girl’s “dress up trunk” from China.
Dear Mr. Horowitz:
In your letter of July 12, 2000 you requested a classification ruling. A sample was submitted for examination with your request. The sample submitted with the ruling request will be returned to you.
The submitted sample is an Item # 20010 Dress Up Trunk, which you state consists of a long skirt, two-piece outfit (top and skirt), shoulder bag, necklace, bracelet, 2 rings, pair of earrings, tiara, pair of shoes, star wand, nail polish and 2 lipsticks packaged in a cardboard container.
The long skirt is constructed of woven 100% polyester fabric; it features an elasticized waist, four self-ties, and fully finished edges. The two-piece outfit (top and skirt) is composed of knit 100% polyester net fabric, and consists of a pullover and skirt. The pullover features an elasticized top and bottom, fully finished edges, and a sewn-on bow; the skirt features a fully finished elasticized waist, scalloped overskirt, and an unfinished hem. The shoulder bag is constructed of 100% polyester fabric partially covered with ¼ inch circles of plastic. The bag measures approximately 4½ x 4 inches and features an imitation pearl strap. The bangle bracelet, necklace, clip-on earrings and 2 rings are composed of plastic; the earrings and rings feature imitation gems. The tiara is composed of plastic with imitation gems; it features teeth for securing it to the head. The high heel shoes are made of plastic and feature an imitation gem; the toy shoes are not available in different sizes, are flimsy in construction and serve no practical use. The star wand is composed of cardboard and features a 5-pointed star at its end. The small bottle of nail polish and 2 small lipsticks are functional items.
ISSUE:
Whether the costumes are festive articles of chapter 95 or articles of fancy dress, of textiles, classifiable under chapter 61 or 62.
LAW AND ANALYSIS
Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and relative section of the chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs.
Heading 9505, HTSUSA, includes articles which are for “Festive, carnival, or other entertainment.” It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover “fancy dress, of textiles, of chapter 61 or 62.” The ENs to 9505, state that the heading covers:
(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include:
* * *
(3) Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (not being articles of postiche- heading 67.04), and paper hats. However, the heading excludes fancy dress of textile materials, of chapter 61 or 62.
In interpreting the phrase “fancy dress, of textiles, of chapter 61 or 62,” Customs initially took the view that fancy dress included “all” costumes regardless of quality, durability, or the nature of the item. However, Customs has reexamined its view regarding the scope of the term “fancy dress” as it related to costumes. On November 15, 1994, Customs issued Headquarters Ruling Letter (HRL) 957318, which referred to the settlement agreement of October 18, 1994, reached by the United States and Traveler Trading. In HRL 957318, Customs stated that it had agreed to classify as festive articles in subheading 9505.90.6000, costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel.
In view of the aforementioned, Customs must distinguish between costumes of chapter 95 (festive articles), and costumes of chapters 61 and 62 (articles of fancy dress). This can be accomplished by separately identifying characteristics in each article that would indicate whether or not it is of a flimsy nature and construction, lacking in durability, and generally recognized as a normal article of apparel.
The long skirt features fully finished, turned edges. The two-piece outfit pullover features fully finished turned edges and a sewn-on decorative bow; the two-piece outfit skirt features a decorative scalloped overskirt and a fully finished waist. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.
In as much as the Item # 20010 Dress Up Trunk, which is considered a costume set, consists of three distinct garments, Note 13, Section XI, of the HTSUSA is applicable and provides:
Unless the context otherwise requires, textile garments of different headings are to be
classified in their own headings even if put in sets for retail sale.
Note 13 of Section XI requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately. Accordingly the accessory items must also be classified separately.
The applicable subheading for the Item # 20010 long skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls'.” The duty rate will be 16.4% ad valorem. The textile category designation is 642.
The applicable subheading for the Item # 20010 two-piece outfit pullover top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women's or girls' (639).” The rate of duty will be 28.9% ad valorem. The textile category designation is 639.
The applicable subheading for the Item # 20010 two-piece outfit skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls'.” The rate of duty will be 16.4% ad valorem. The textile category designation is 642.
The applicable subheading for the Item # 20010 shoulder bag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases…handbags, shopping bags, wallets, purses…of leather or of …sheeting of plastics, of textile materials…: Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of textile materials: Other: Other: Other, Of man-made fibers.” The rate of duty will be 18.6% ad valorem. The textile category designation is 670.
The applicable subheading for the Item # 20010 necklace, bracelet, 2 rings and pair of earrings valued not over 20 cents per dozen will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.
The applicable subheading for the Item # 20010 necklace, bracelet, 2 rings and pair of earrings valued over 20 cents per dozen 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 Item # 20010 tiara will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other.” The rate of duty will be Free.
The applicable subheading for the Item # 20010 shoes and star wand will be 9503.90.0045, Harmonized Tariff Schedule of the United States (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, Parts and accessories.” The rate of duty will be Free.
The applicable subheading for the Item # 20010 nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Manicure or pedicure preparations.” The rate of duty will be Free.
The applicable subheading for the Item # 20010 lipsticks will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations.” The rate of duty will be Free.
Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.
Based upon international textile trade agreements products of China with textile category designations are subject to quota and the requirement of a visa.
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. 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.
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 Kenneth Reidlinger at 212-637-7084.
Sincerely,
Robert S. Swierupski
Director,
National Commodity
Specialist Division