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NY I87937

November 22, 2002

CLA-2-61:RR:NC:3:353 I87937


TARIFF NO.: 6113.00.9086

Ms. Laura Denny
CBT International Inc.
110 West Ocean Boulevard
Suite 728
Long Beach, CA 90802

RE: The tariff classification of a costume set from China or Taiwan.

Dear Ms. Denny:

In your letter dated October 10, 2002, received by this office on October 29, 2002, on behalf of Imperial Toy Corporation, you requested a classification ruling. As requested, the samples will be returned to you.

Your submitted sample, style 21472 is a “Petite Miss Boutique” “Prom Queen” set. The sample is a play dress-up fashion set. The set includes girls’ knit top and skirt of 100% coated polyester. The top features an unfinished neckline, short sleeves with elasticized top and bottom and unfinished shirt bottom. The skirt features an elasticized waist and unfinished bottom. Also included are girls’ plastic “glamour shoes”, a nylon mesh elasticized wristlet, a knit sash with lace edging and a hook and loop closure, plastic jewelry including: a necklace, earrings, 2 bangle bracelets and a ring. The set also includes a plastic tiara with imitation gemstones and marabou.

When the HTS was written, it removed textile costumes from classification within Chapter 95 by operation of Note 1 (e). Further, the remaining costumes (not of textile) were move from the toy provision (where it had been in TSUSA) to the festive, carnival and other entertainment Heading (9505). At the same time, the following language was included in the Explanatory Notes for 9503.70:

“Outfits” are two or more different articles put up in the same packing for retail sale without repacking, specific to a particular type of recreation, work, person or profession”

Because of that history, Customs concluded that outfits of 9503.70 are for role-play. The necessary “tools of the trade” are all that is needed to create the activity, work, or profession the child is imitating. These “tools” are frequently toys such as weapons, wands, fake make-up, or high heels. However, they can be non-toy articles such as imitation jewelry, make-up, and other gown-up items. Outfits of 9503.70 can not contain wearing apparel. The two garments are of fabric of 5903, they are both classifiable under the same ten digit subheading, therefore the two garment rule does not apply

GRI 3(b) is applicable when the goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material component which gives them their essential character.” In this case, the garment imparts the essential character of the set.

The applicable subheading for the top and skirt will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted: fabrics of heading 5903, 5906 or 5907: other, other: other: women’s or girls’. The duty rate will be 7.2 percent ad valorem.

The top, wristlet, sash and skirt fall within textile category designation 659. Based upon international textile trade agreements products of China or Taiwan are subject to quota and the requirement of visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

This merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). It will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319).

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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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