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NY J82101

April 8, 2003

CLA-2-62:RR:NC:3:353 J82101


TARIFF NO.: 6210.50.3000

Ms. Rebecca Rivera
Toys R Us, Inc.
461 From Road
Paramus, NJ 07652

RE: The tariff classification of vest and racer set from China.

Dear Ms. Rivera:

In your letter dated March 14, 2003 you requested a tariff classification ruling.

The submitted sample is a Talk-Ink™ Touch N Go Magic Vest and Racer consisting of a Vest and Motorized Toy Car. The vest is constructed of a woven nylon fabric that has been coated with plastic that completely obscures the underlying fabric. The well-made vest is sleeveless and features a full front right over left hook and loop tab closure. The Motorized Toy Car is controlled through an infrared control box and touch icons on the vest, which control horn and engine sounds, and forward and reverse movement.

You believe the merchandise is classifiable under subheading 9503.70.0000 as a role-play item. 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.

Because the vest contains the remote control device and control pad for directing the racer, this office considers the Talk-Ink™ Touch N Go Magic Vest and Racer a set.

The applicable subheading for the Talk-Ink™ Touch N Go Magic Vest and Racer will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading5903, 5906 or 5907: Other women's or girls' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 4.2% ad valorem.

There are no quota restrictions or visa requirements for this merchandise.

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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