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HQ 085889

August 20, 1990

CLA-2 CO:R:C:G 085889 STB


TARIFF NO.: 6214.30.0000; 6216.00.4945; 4202.22.8060; 9002.90.4000; 9615.11.1000; 9004.10.0000

Mr. Richard Roster
District Director of Customs
610 South Canal Street
Chicago, Illinois 60607

RE: Dress and dazzle dress up sets. Internal Advice 58-49; toys

Dear Mr. Roster:

This decision is in response to your memorandum (date unknown) in which you forwarded a request for internal advice concerning component items forming "Dress N' Dazzle" dress-up sets: the component items will be imported in bulk. Our decision on Internal Advice 54-89 is as follows:


The subject merchandise consists of the components of two "Dress N' Dazzle" sets, the "Wrap 'N Gloves" set and the "Handbag 'N Accessories" set. The "Wrap 'N Gloves" set includes a 100% polyester satin ruffled wrap that is approximately 38 inches in length. The item is lavender/purple on one side and aqua-blue on the reverse. The set also includes a pair of light blue gloves ornamented with lavender bows. The gloves are constructed of 100% nylon. The "Handbag 'N Accessories" set includes a polyester handbag, sunglasses, a comb, and a mirror. The body of the handbag is pink and the flap is multi-colored. The comb, etc. are constructed of plastic and are pink in color.

The importer contends that since these items were classified as toys when imported in their packaged condition, they should also be classified as toys when imported in bulk. You stated in your memorandum that you believe the items, when imported in bulk, should be classified on an individual basis. You also stated that various team leaders in your office examined the subject articles and that some of the articles were deemed to be wearing apparel while some were not. It is the opinion of the New York National Import Specialist (NIS) that these items must be classified separately when imported in bulk and that they do not qualify as toys when imported in this manner.


What is the proper classification of the subject merchandise?


The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. The primary issue that arises in classifying the subject merchandise concerns what the effect will be of classifying these items in their bulk condition as opposed to the classification of the items when imported already packaged together in sets. When imported in their packaged condition, these items have been previously classified under Heading 9503, HTSUSA, as "other toys."

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 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. Headquarters Ruling Letter (HRL) 083387, dated April 13, 1989, classified similar dress up sets imported in retail boxes under subheading 9503.90.80, 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. The items, when presented in bulk at the time of importation, do not exhibit the characteristics of toys.

Chapter 95, Note 1(e), specifically 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 not specifically excluded by this note. As explained in HRL 086672, dated June 22, 1990, it is Customs position that dress up costumes are basically articles of fancy dress of textile
materials and, therefore, are excluded from classification in Chapter 95.


The 38 inch, 100% polyester, "wrap" is properly classifiable under subheading 6214.30.0000, HTSUSA, as shawls, scarves, mufflers, mantillas, veils and the like, of synthetic fibers. The duty rate for this item is 10.6% ad valorem and it is subject to textile category 659. The gloves are properly classifiable under subheading 6216.00.4945 as gloves, mittens, mitts, other, of man-made fibers, other, and dutiable at a rate of 22 cents per kg plus 11% ad valorem. The textile category is 631. The handbag is properly classifiable under subheading 4202.22.8050, HTSUSA, the provision for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of man-made fibers. The applicable duty rate is 20% ad valorem and the textile category is 871. The mirror is properly classifiable under subheading 9002.90.40, HTSUSA, the provision for mirrors, and the duty rate is 8% ad valorem. The comb is properly classifiable under subheading 9615.11.10, the provision for combs, valued not over $4.50 per gross, and the applicable duty rate is 14.4 cents per gross plus 2% ad valorem. The sunglasses are properly classified under subheading 9004.10.00, HTSUSA, the provision for sunglasses, and the applicable duty rate is 7.2 % ad valorem.

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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