# NY G87719

March 28, 2001

CLA-2-95:RR:NC:SP:225 G87719

CATEGORY: Classification

TARIFF NO.: 9502.91.000; 9503.90.0000; 6204.43.4040; 4202.22.8050

Florence Leung

Boley International (H.K.) LTD.

Rm. 508, Peninsula Centre

67 Mody Rd., Tsim Sha Tsui

East Kowloon, Hong Kong

RE: The tariff classification of costume sets imported with doll
clothing from China

Dear Ms. Leung:

In your letter dated March 8, 2001 you requested a tariff classification
ruling.

Three samples, which comprise the assortment \# 40814 Dress Up Set, were
submitted with your inquiry. Each sample consists of a doll dress for a
12" stuffed doll, a matching textile costume for the child to wear, and
various accessories for the child and doll, packaged inside a closed
window box.

The pink textile costume for the child is a dress accented with lace,
ribbon and net. It has a shiney woven material bodice and a two layer
net skirt. The doll\'s dress is similar. There is a pair of plastic high
heels for the girl and a wand for both the doll and the girl. The dress
has ribbon ties around the neck and at the waist. The neck of the dress
has a turned edge and a styling feature of a fabric flower with mesh
backing sewn into the bodice at the seams. The bottom edges of the net
underskirt have a jagged unfinished cut. The overskirt is finished with
a lace like ribbon at the edge. The dress is gathered at the waist by
thin elastic.

The purple textile costume for the child is a dress accented with lace,
ribbon, plastic bows and net. It has a shiney woven material bodice and
a two layer net skirt. The doll\'s dress is similar. There is a pair of
textile slippers for the girl and a wand for both the doll and the girl.
The dress has ribbon ties around the neck and at the waist. The neck of
the dress has a raw edge and a silver and white lace trim. The bottom
edges of the net underskirt have a jagged unfinished cut. The overskirt
is finished with a lace like ribbon at the edge. The dress is gathered
at the waist by thin elastic.

The yellow textile costume for the child is a dress accented with lace,
ribbon and textile rosettes. It has a shiney woven material bodice and a
two layer net skirt. The doll\'s dress is similar. There is a pair of
plastic high heels for the girl and a pink textile child's purse. The
dress has ribbon ties around the neck and at the waist. The neck of the
dress has a turned edge and yellow lace trim decorated with pink
rosettes. The bottom edge of the net underskirt is finished with a lace
like ribbon. The overskirt has jagged unfinished pointed edges. The
dress is gathered at the waist by thin elastic.

Heading 9505, HTSUSA, includes articles which are for "Festive,
carnival, or other entertainment." It must be noted, however, that Note
1(e) to Chapter 95, HTSUSA, does not cover "fancy dress, of textiles, of
chapter 61 or 62." In HRL 957318, Customs stated that it had agreed to
classify as festive articles in subheading 9505.90.6000, costumes of a
flimsy nature and construction, lacking in durability, and generally
recognized as not being a normal article of apparel.

The overall amount of finishing for the pink, purple and yellow dresses
of assortment \# 40814 is such that the articles are neither flimsy in
nature or construction, nor lacking in durability.

The classification of merchandise under the HTS is governed by the
General Rules of Interpretation (GRI\'S). GRI 1 of the HTS, states in
part that \"for legal purposes, classification shall be determined
according to the terms of the headings and any relative section or
chapter notes . . . "

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 each article in assortment #40814, "Dress Up Set", do
not constitute a set for classification purposes. Although the outfit
for the child matches the dress for the doll and they are packaged
together, the collection of articles are not related to a common
activity, nor are they put up together to meet a particular need.
Playing with a doll and dressing up to resemble one's doll are two
separate and distinct activities. Having failed as a set, each item in
the retail package must be separately classified.

The applicable subheading for the doll dresses in assortment \# 40814
will be 9502.91.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings and parts
and accessories thereof: Parts and accessories: Garments and accessories
thereof. The rate of duty will be free.

The applicable subheading for the high heel plastic shoes, the textile
slippers and the wands (for child and doll) of assortment \# 40814 will
be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS),
which provides for "Other toys; reduced-size ("scale") models and
similar recreational models, working or not; puzzles of all kinds; parts
and accessories thereof: Other:" The duty rate will be free.

The applicable subheading for the pink, purple and yellow dresses of
assortment \# 40814 will be 6204.43.4040, Harmonized Tariff Schedule of
the United States (HTS), which provides for Women's or girl's suits,
ensembles, suit-type jackets, blazers, dresses, .... : Dresses: Of
synthetic fibers: Other: Other: Girls'. The duty rate will be 16.3% ad
valorem.

HTS number 6204.43.4040 falls within textile category designation 636.
Based upon international textile trade agreements products of Hong Kong
are subject to quota and the requirement of a visa.

The applicable subheading for the pink textile child's purse will be
4202.22.8050, Harmonized Tariff Schedule of the United States (HTS),
which provides for Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels, spectacle cases, binocular cases, camera
cases, musical instrument cases, gun cases, holsters and similar
containers; traveling bags, toiletry bags, knapsacks and backpacks,
handbags, shopping bags, wallets, purses, map cases, cigarette cases,
tobacco pouches, tool bags, cutlery cases and similar containers, of
leather or of composition leather, of sheeting of plastics, of textile
materials, of vulcanized fiber, or of paper board, or wholly or mainly
covered with such materials or with paper: Handbags, whether or not with
shoulder strap, including those without handle: With outer surface of
sheeting of plastic or of textile materials: With outer surface of
textile materials: Other: Other: Other: Of man-made fibers. The duty
rate will be 18.3 percent ad valorem.

HTS number 4202.22.8050 falls within textile category designation 670.
Based upon international textile trade agreements products of China 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]{.underline}, 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 Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division