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NY I89193

December 27, 2002

CLA-2-61RR:NC:3:353 I89193


TARIFF NO.: 9503.70.0000, 6113.00.9086

Ms. Colleen O’Shea-Moran
Jo-Ann Stores Inc.
5555 Darrow Road
Hudson, OH 44236

RE: The tariff classification of a Fire Truck Outfit and Frog Costume from Taiwan.

Dear Ms. O’Shea-Moran:

In your letter dated November 29, 2002, you requested a classification ruling. As requested the samples will be returned to you.

The first sample, called a Fire Truck Dress-Up Kit, represents a fire truck that is open on the top and bottom. It circles the child like a spare tire and is designed to stay on the child by means of two textile straps worn over the shoulders. The polyester fabric truck has foam filling to provide some shape. Included with the truck is a textile firefighter’s hat. The set gives the appearance of a firefighter riding about in a fire truck, similar to a child “riding” a hobbyhorse. It has been determined that the “truck” component, although textile, is not classifiable within Chapters 61 or 62 of the HTS. The set provides an opportunity for a child to role-play as a firefighter.

The applicable subheading for the Fire Truck Dress-Up Kit will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys and accessories thereof: Other toys, put up in sets or outfits, and parts and accessories thereof.” The duty rate will be Free.

The second sample, called a Frog Dress-Up Kit, is a costume consisting of a cape-like garment that represents a frog and a headband with textile “frog eyes.” The well-made garment is worn like a cape with a textile fabric tie at the neck, “frog legs” attached to the bottom, and “frog arms” that the child puts their arms in and act like sleeves. The garment is constructed of a full-panel of knit fabric backed with foam, and appendages constructed of regular knit and foam backed knit fabric. The foam backed knit fabric is a fabric of heading 5903 and imparts the essential character of the garment, which in turn imparts the essential character of the costume.

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 moved 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 applicable subheading for the Frog Dress-Up Kit 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: Women's or girls'’.” The duty rate will be 7.2% ad valorem for 2002 and 2003.

The Frog Dress-Up Kit falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a 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 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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