CLA-2 R:C:T 958324 GGD
Tom White, Esquire
Fritz Companies, Inc.
1201 C Street N.W.
Auburn, Washington 98001-3937
RE: Modification of Headquarters Ruling Letter (HRL) 957864;
"Doll Craftin' Curly Doll Hair;" Not Accessory Suitable for
Use Principally with Dolls; Supersession of Pre-Entry
Classification Determination (PC) 888963 as it Pertains to
Item Nos. 16631 and 16640
Dear Mr. White:
In HRL 957864, issued July 17, 1995, this office responded
to your request dated February 17, 1995, for reconsideration of
PC 888963. In PC 888963, issued October 18, 1993, merchandise
identified as "Doll Craftin' Curly Doll Hair" (item nos. 16631
and 16640) was classified in subheading 5402.59.0000, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), textile
category 606, which provides for "Synthetic filament yarn (other
than sewing thread), not put up for retail sale, including
synthetic monofilament of less than 67 decitex: Other yarn,
single, with a twist exceeding 50 turns/m: Other," with an
applicable duty rate of 9.8 percent ad valorem. In HRL 957864,
the merchandise was reclassified in subheading 9502.99.0030,
HTSUSA, the provision for "Dolls representing only human beings
and parts and accessories thereof: Parts and accessories: Other,
Other," with an applicable duty rate of free. We have reviewed
that ruling and the PC, and have found both to be partially in
error. Therefore, this ruling modifies HRL 957864 and supersedes
PC 888963.
FACTS:
The merchandise at issue is composed of strands of
polypropylene yarn. Marketing information provided at the time
of the PC determination relates that, in addition to uses for -2-
doll hair, the synthetic fiber is adaptable for many other
creations, including "fur, manes or tails on animals, hair
accessories, t-shirt decorations, halloween costumes, masks and
decorative wreathes as well as other seasonal displays."
ISSUE:
Whether the merchandise is more properly classified as a
doll accessory in heading 9502, HTSUS, or as a synthetic filament
yarn in heading 5402, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Chapter 95, HTSUS, covers toys (including dolls), games and
sports equipment, and parts and accessories thereof. Note 3 to
chapter 95 states that "Subject to note 1 above, parts and
accessories which are suitable for use solely or principally with
articles of this chapter are to be classified with those
articles. Heading 9502, HTSUS, provides for "Dolls representing
only human beings and parts and accessories thereof." In
pertinent part, the ENs to heading 9502 state that "Parts and
accessories of dolls of this heading include: heads,
bodies...wigs, dolls' clothing, shoes and hats." (emphasis
added)
Although the ENs to heading 9502, HTSUS, indicate that wigs
may be classified as doll parts or accessories, in order for the
"Curly Doll Hair" to be properly classified in the heading, we
must find that the merchandise is both 1) a wig, and 2) suitable
for use solely or principally with articles of chapter 95, HTSUS.
In HRL 957864, this office cited several definitions of the word
"wig" which, in essence, was described as an artificial covering
of natural of synthetic hair for the head. Although the "curly
doll hair" was found to be akin to a wig for dolls, at the time -3-
of importation it is synthetic fiber only - not an artificial
covering of synthetic fiber. The "Curly Doll Hair" is not a wig.
Further, since the synthetic fiber is also claimed to be
adaptable for use with a wide variety of goods classifiable
throughout the HTSUS, we cannot conclude that the merchandise is
suitable for use solely or principally with articles of chapter
95. Thus, note 3 to chapter 95 does not apply and the
merchandise is not classifiable in heading 9502, HTSUS.
The "Curly Doll Hair" is classifiable in heading 5402,
HTSUS, which provides for synthetic filament yarn. We note that
at the time PC 888963 was issued, laboratory analysis of the
"curly doll hair" had been requested but not completed. It is
our determination that the merchandise is correctly classified in
subheading 5402.39.3010, HTSUSA, textile category 600, the
provision for "Synthetic filament yarn...: Textured yarn: Other:
Single yarn, Of polyethylene or polypropylene."
HOLDING:
The merchandise identified as "Doll Craftin' Curly Doll
Hair" (item nos. 16631 and 16640) is properly classified in
subheading 5402.39.3010, HTSUSA, textile category 600, the
provision for "Synthetic filament yarn (other than sewing
thread), not put up for retail sale, including synthetic
monofilament of less than 67 decitex: Textured yarn: Other:
Single yarn, Of polyethylene or polypropylene." The applicable
duty rate is 9.9 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements. -4-
PC 888963, dated October 18, 1993, as it pertains to "Doll
Craftin' Curly Doll Hair" (item nos. 16631 and 16640), is hereby
superseded.
HRL 957864, dated July 17, 1995, is hereby modified.
Sincerely,
John Durant, Director
Commercial Rulings Division