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NY A83686

July 3, 1996

CLA-2-95:RR:NC:FC: 225 A83686


TARIFF NO.: 9503.90.0030; 3926.90.9890; 4202.92.3030; 6116.93.8800; 6117.80.9040; 6117.80.9005; 6701.00.3000; 9615.19.6030

Mr. Peter J. Morton
Lillian Vernon Corporation
543 Main Street
New Rochelle, New York 10801

RE: The tariff classification of fantasy outfits with carrying bag from China

Dear Mr. Morton:

In your letter dated May 13, 1996, received in this office on May 18, 1996, you requested a classification ruling.

The article under consideration is called a "Girl's Fantasy Dress-Up Kit". The kit consists of four outfits, including their accessories, which will be imported and sold in a nylon drawstring bag. The product will be designed and marketed for little girls to simulate dressing up as glamorous adults.

The first outfit, referred to as "Item #1", includes a royal blue long skirt, long black gloves, a black feathered boa and a royal blue sequin hat. The skirt is composed of a layer of nylon tricot fabric (hemmed) which covers a black nylon netting (blunt cut). The waist band is made of polyester tricot with metallic yarn fabric and is lined with black nylon taffeta. The gloves are made of nylon material. The headpiece is constructed out of a plastic dome shape that is covered by tricot fabric with sequins. Black feathers are glued to one side and an elastic band is used as a means of securing the hat on the head.

The set identified as "Item #2" consists of a light purple petal skirt, hot pink sequin cuffs, purple feather hair comb and a silver wand with star tip. The skirt is made of polyester jersey material with metallic dots fabric. The hot pink sequin cuffs are made of matching materials.

The next outfit, "Item #3", is made up of a gold sequin dress with matching shoulder puffs, a gold sequin headband, a gold wand with star and a pair of long gold fingerless gloves with white maribu feather trim. The dress is hemmed and sleeveless with gold strips of fabric that tie above the shoulders. The back of the dress closes by means of hook and loop fastener material. The shoulder puffs are hemmed and sewn with elastic at both ends. The fingerless gloves are seamed on the inside with one row of stitching. A cut opening for the thumb has a raw edge and the hand opening has a folded over raw edge with one row of exposed overlock stitching.

The last article, "Item #4", includes a fringe skirt, a white feathered fan and white feather wrist bands with silver metallic yarn. The skirt is made up of an elasticized waist band covered in polyester tricot material with silver dot fabric. Strands of nylon taffeta are sewn to the waistband to create a long fringe appearance. The fan is made of plastic and decorated with white feathers. It folds out and may be waved in the hand to produce a light breeze.

You suggest two alternative means of importation for the described products. The first method is to import all the outfits with their accessories in the nylon bag together as a set. The second scenario would be to import the nylon bag separately from the other components.

In either of the above scenario's, each item will be separately classifiable. The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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 components of the "Fantasy Dress-Up Kit" fail to meet criteria (b) and (c) as the activity of dressing up is unrelated to that of transporting personal articles in a bag. In addition, the product is not imported in a condition suitable for retail sale. Accordingly, we are precluded from classifying the collection as a set for tariff classification purposes.

The contents of "Item #1" are classified in the following manner (with the exception of the skirt and bag which are addressed below): the long black gloves are classifiable as gloves, mittens and mitts: other: of synthetic fibers: other: without fourchettes, in subheading 6116.93.8800, textile category 631 dutiable at 19.6 percent ad valorem. The black feathered boa
is classifiable under articles of feathers or down, in subheading 6701.00.3000, dutiable at 4.7 percent ad valorem. The royal blue sequin hat is classifiable as festive, carnival or other entertainment articles: parts and accessories thereof: other: hats: other, in subheading 9505.90.6020, which is free of duty.

The collection within "Item #2" (with the exception of the skirt and bag) are separately classified as follows: the hot pink sequin cuffs, are classifiable under other made up clothing accessories, knitted or crocheted, knitted or crocheted parts of garments or of clothing accessories: other accessories: other, other, under subheading 6117.80.9040, subject to textile category 659 and dutiable at 15.3 percent ad valorem. The feather hair ornament is classifiable as other combs, hair slides and the like, in subheading 9615.19.6030, dutiable at 11 percent ad valorem. The silver wand is classifiable as other toys (except models), not having a spring mechanism, in subheading 9503.90.0030, which is free of duty.

The applicable subheadings for articles of "Item #3" (with the exception of the dress and bag) will be as follows: the gold sequin shoulder puffs and gold fingerless gloves are classifiable as other made up clothing accessories, knitted or crocheted, knitted or crocheted parts of garments or of clothing accessories: other accessories: other, other, in subheading 6117.80.9040, textile category 659, dutiable at 15.3 percent ad valorem. The gold sequin headband is classifiable as other made up clothing accessories; other headbands, ponytail holders and similar articles, in subheading 6117.80.9005, dutiable at 15.3 percent ad valorem. The gold wand with star is classifiable as other toys (except models), not having a spring mechanism, in subheading 9503.90.0030, which is free of duty.

Two articles of "Item #4" (with the exception of the skirt and bag) are classified as follows: the plastic feathered fan is classifiable under other articles of plastics, other, in subheading 3926.90.9890, dutiable at 5.3 percent ad valorem. The white feather wrist bands with metallic yarn are classifiable as articles of feathers or down, in subheading 6701.00.3000, dutiable at 4.7 percent ad valorem.

As previously stated, the drawstring travel bag is separately classifiable whether imported with its contents or alone. The bag is designed to contain personal effects during travel and provides storage, protection and portability to the contents. The travel bag is not specially shaped or fitted for any specific article or set of articles. The travel bag and the instant contents are neither mutually complementary nor put up to meet a particular need or activity. The bag is used for travel, while the skirts, dresses, gloves, etc. are worn.

Therefore, the drawstring carrying bag is classified in subheading 4202.92.3030, HTS, which provides for travel sport and similar bags, with outer of textile, other, of man-made fiber, subject to category 670, and dutiable at 19.5 percent ad valorem.

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.

In regards to the royal blue long skirt, petal skirt, and fringe skirt we are unable to offer a ruling at this time because the issue of textile costumes is currently before the Court of International Trade. Under Part 177 of the Customs Regulations (19 C.F.R. 177), this office is precluded from issuing rulings which involve matters currently pending before the court.

You are advised to resubmit your request for a binding ruling at a later date after a decision has been reached in the referenced case. At that time please include the samples which we have returned to you.

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 Alice J. Wong at 212-466-5538.


Roger J. Silvestri

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