CLA-2-95:RR:NC:FC: 225 A83686
6116.93.8800; 6117.80.9040; 6117.80.9005;
6701.00.3000; 9615.19.6030
Mr. Peter J. Morton
Lillian Vernon Corporation
543 Main Street
New Rochelle, New York 10801
RE: The tariff classification of fantasy outfits with carrying
bag from China
Dear Mr. Morton:
In your letter dated May 13, 1996, received in this office
on May 18, 1996, you requested a classification ruling.
The article under consideration is called a "Girl's Fantasy
Dress-Up Kit". The kit consists of four outfits, including their
accessories, which will be imported and sold in a nylon
drawstring bag. The product will be designed and marketed for
little girls to simulate dressing up as glamorous adults.
The first outfit, referred to as "Item #1", includes a royal
blue long skirt, long black gloves, a black feathered boa and a
royal blue sequin hat. The skirt is composed of a layer of nylon
tricot fabric (hemmed) which covers a black nylon netting (blunt
cut). The waist band is made of polyester tricot with metallic
yarn fabric and is lined with black nylon taffeta. The gloves
are made of nylon material. The headpiece is constructed out of
a plastic dome shape that is covered by tricot fabric with
sequins. Black feathers are glued to one side and an elastic
band is used as a means of securing the hat on the head.
The set identified as "Item #2" consists of a light purple
petal skirt, hot pink sequin cuffs, purple feather hair comb and
a silver wand with star tip. The skirt is made of polyester
jersey material with metallic dots fabric. The hot pink sequin
cuffs are made of matching materials.
The next outfit, "Item #3", is made up of a gold sequin
dress with matching shoulder puffs, a gold sequin headband, a
gold wand with star and a pair of long gold fingerless gloves
with white maribu feather trim. The dress is hemmed and
sleeveless with gold strips of fabric that tie above the
shoulders. The back of the dress closes by means of hook and
loop fastener material. The shoulder puffs are hemmed and sewn
with elastic at both ends. The fingerless gloves are seamed on
the inside with one row of stitching. A cut opening for the
thumb has a raw edge and the hand opening has a folded over raw
edge with one row of exposed overlock stitching.
The last article, "Item #4", includes a fringe skirt, a
white feathered fan and white feather wrist bands with silver
metallic yarn. The skirt is made up of an elasticized waist band
covered in polyester tricot material with silver dot fabric.
Strands of nylon taffeta are sewn to the waistband to create a
long fringe appearance. The fan is made of plastic and decorated
with white feathers. It folds out and may be waved in the hand
to produce a light breeze.
You suggest two alternative means of importation for the
described products. The first method is to import all the
outfits with their accessories in the nylon bag together as a
set. The second scenario would be to import the nylon bag
separately from the other components.
In either of the above scenario's, each item will be
separately classifiable. 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 the "Fantasy Dress-Up Kit" fail to meet
criteria (b) and (c) as the activity of dressing up is unrelated
to that of transporting personal articles in a bag. In addition,
the product is not imported in a condition suitable for retail
sale. Accordingly, we are precluded from classifying the
collection as a set for tariff classification purposes.
The contents of "Item #1" are classified in the following
manner (with the exception of the skirt and bag which are
addressed below): the long black gloves are classifiable as
gloves, mittens and mitts: other: of synthetic fibers: other:
without fourchettes, in subheading 6116.93.8800, textile category
631 dutiable at 19.6 percent ad valorem. The black feathered boa
is classifiable under articles of feathers or down, in subheading
6701.00.3000, dutiable at 4.7 percent ad valorem. The royal blue
sequin hat is classifiable as festive, carnival or other
entertainment articles: parts and accessories thereof: other:
hats: other, in subheading 9505.90.6020, which is free of duty.
The collection within "Item #2" (with the exception of the
skirt and bag) are separately classified as follows: the hot pink
sequin cuffs, are classifiable under other made up clothing
accessories, knitted or crocheted, knitted or crocheted parts of
garments or of clothing accessories: other accessories: other,
other, under subheading 6117.80.9040, subject to textile category
659 and dutiable at 15.3 percent ad valorem. The feather hair
ornament is classifiable as other combs, hair slides and the
like, in subheading 9615.19.6030, dutiable at 11 percent ad
valorem. The silver wand is classifiable as other toys (except
models), not having a spring mechanism, in subheading
9503.90.0030, which is free of duty.
The applicable subheadings for articles of "Item #3" (with
the exception of the dress and bag) will be as follows: the gold
sequin shoulder puffs and gold fingerless gloves are classifiable
as other made up clothing accessories, knitted or crocheted,
knitted or crocheted parts of garments or of clothing
accessories: other accessories: other, other, in subheading
6117.80.9040, textile category 659, dutiable at 15.3 percent ad
valorem. The gold sequin headband is classifiable as other made
up clothing accessories; other headbands, ponytail holders and
similar articles, in subheading 6117.80.9005, dutiable at 15.3
percent ad valorem. The gold wand with star is classifiable as
other toys (except models), not having a spring mechanism, in
subheading 9503.90.0030, which is free of duty.
Two articles of "Item #4" (with the exception of the skirt
and bag) are classified as follows: the plastic feathered fan is
classifiable under other articles of plastics, other, in
subheading 3926.90.9890, dutiable at 5.3 percent ad valorem. The
white feather wrist bands with metallic yarn are classifiable as
articles of feathers or down, in subheading 6701.00.3000,
dutiable at 4.7 percent ad valorem.
As previously stated, the drawstring travel bag is
separately classifiable whether imported with its contents or
alone. The bag is designed to contain personal effects during
travel and provides storage, protection and portability to the
contents. The travel bag is not specially shaped or fitted for
any specific article or set of articles. The travel bag and the
instant contents are neither mutually complementary nor put up to
meet a particular need or activity. The bag is used for travel,
while the skirts, dresses, gloves, etc. are worn.
Therefore, the drawstring carrying bag is classified in
subheading 4202.92.3030, HTS, which provides for travel sport and
similar bags, with outer of textile, other, of man-made fiber,
subject to category 670, and dutiable at 19.5 percent ad valorem.
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. 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.
In regards to the royal blue long skirt, petal skirt, and
fringe skirt we are unable to offer a ruling at this time because
the issue of textile costumes is currently before the Court of
International Trade. Under Part 177 of the Customs Regulations
(19 C.F.R. 177), this office is precluded from issuing rulings
which involve matters currently pending before the court.
You are advised to resubmit your request for a binding
ruling at a later date after a decision has been reached in the
referenced case. At that time please include the samples which
we have returned to you.
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 212-466-5538.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division