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HQ 086672

June 22, 1990

CLA-2 CO:R:C:G 086672


TARIFF NO.: 6002.20.6000; 5806.32.2000; 6204.53.3020; 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).


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
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.


Whether the merchandise is classifiable as toys or wearing apparel.


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
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.


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
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.


John Durant, Director

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