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NY F86434

May 22, 2000

CLA-2-95:RR:NC:SP:225 F86434


TARIFF NO.: 9502.10.0010; 9503.90.0045; 6117.80.8500

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 62322, Fairytale, 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 apron, skirt, wings, pair of slippers and a hair scrunchie. The doll has a vinyl head, arms and legs and a stuffed torso. The apron for the child covers the entire torso area and is composed of a woven silver top with a non-woven, white, net skirt. The apron has fabric ties around the neck and ribbon ties at the back of the waist. The neck of the apron has a raw edge and two fabric bows have been sewn on at either corner across the top. The woven sides of the apron are also raw edged. The bottom edges of the net skirt have a jagged unfinished cut. The pink skirt is made up of two layers of material with a jagged, unfinished, edge at the bottom. The skirt layers are gathered at the waist, with a 2 ½” wide band of raw cut fabric, that is sewn via single stitching to a very thin elastic. The two wings are made of pink textile material with a cardboard backing. The edges are raw. An elasticized loop is attached at the inner edge of each wing for securing around the shoulder. A hook and loop fastener connects the two wings. The silver, ballet style, slippers are made of textile material and have a fabric bow attached above the toe area. The hair scrunchie is constructed of a silver textile fabric sewn onto an elastic band.

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 62322, Fairytale, 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 62322 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 62322 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 silver scrunchie of #62322 will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: 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 apron, skirt and wings of item number 62322, 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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