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NY F86433

May 23, 2000

CLA-2-95:RR:NC:SP:225 F86433


TARIFF NO.: 9502.10.0010; 9503.90.0045; 6217.10.8500

Ms. Bernice Rudd
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of costume sets imported with dolls from China

Dear Ms. Rudd:

In your letter dated May 5, 2000 you requested a tariff classification ruling.

A sample was submitted with your inquiry. Item 62329, Glamour Dress, consist of a 12” dressed stuffed doll and a matching textile costume for the child to wear, packaged inside a closed window box.

The textile costume for the child consists of a textile top, skirt, a pair of slippers and a hair scrunchie. The doll has a vinyl head, arms and legs and a stuffed torso. The top for the child covers the upper torso area and is composed of two different silver fabrics gathered at the top and the waist. It has fabric ribbon ties at the top and waist. The neck, bottom and closure have raw edges. The white skirt is made up of two layers of material with unfinished edges at the bottom and the closure. The skirt layers are gathered at the waist with a 1” wide band of white satin finish ribbon that is sewn via single stitching to a very thin elastic. The closure is a hook and loop tab. The white and silver, ballet style, slippers are made of textile material and have a father bow attached above the toe area. The hair scrunchie is constructed of a white woven textile fabric sewn onto an elastic band. A decorative piece of white netting adorns the scrunchie.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ”

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 item 62329, Glamour Dress, do not constitute a set for classification purposes. Although the outfit for the child match the dress on the doll and they are packaged together, the collections of articles are not related to a common activity, nor are they put up together to meet a particular need. Playing with a doll and dressing up to resemble one’s doll are two separate and distinct activities. Having failed as a set, each item in the retail package must be separately classified.

The applicable subheading for the 12” stuffed doll in item numbers 62329 will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: stuffed. The rate of duty will be free.

The applicable subheading for the ballet slippers of item 62329 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: Other toys and models.” The duty rate will be free.

The applicable subheading for the white scrunchie of #62329 will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, parts of garments or of clothing accessories, other than those of heading 6212: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 15% ad valorem.

The issue of the classification of garments under heading 9505 is currently pending before the United States Court of International Trade (CIT) in the matter of Rubie’s Costume Company, Inc. v. United States, Court No. 99-0600388. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:

No ruling letter will be issued with respect to any issue, which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.

With respect to the top and skirt of item number 62329, and in light of the prohibition set out in 19 CFR 177.7(b), we are unable to issue a classification ruling for these products because they are closely related to the issue presently pending before the CIT. You may submit another request for classification of these articles after the court has issued its decision in the Rubie’s Costume Company case.

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 212-637-7028.


Robert B. Swierupski

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