HQ 086672: Dress up articles imported in bulk

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 086672

                                     June 22, 1990





            CLA-2 CO:R:C:G  086672

            CATEGORY: Classification

            TARIFF NO.: 6002.20.6000; 5806.32.2000; 6204.53.3020;
                        6214.30.0000

            Mr. Marty Langtry
            Castelazo & Associates
            5420 West 104th Street
            Los Angeles, California 90045

            Re:  Dress up articles imported in bulk

            Dear Mr. Langtry:

                 This is in reference to your letter dated February 13,
            1990, on behalf of Lakeshore Curriculum Materials, requesting
            the classification of children's dress up articles under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA).

            FACTS:

                 The merchandise at issue is represented by various items
            of apparel which will be imported in bulk from Thailand.
            After importation, one of each item will be combined and
            packaged in the United States as a set of dress up articles
            sold as a mix and match costume collection known as "Grandma's
            Trunk".  These items include:

                 one 100 percent nylon knit tricot "scarf", which measures
                 12 by 48 inches

                 one woven acetate and metallic lame scarf, which measures
                 11.5 by 35.5 inches

                 two woven 100 percent polyester taffeta skirts with
                 elastic waist bands

                 one 100 percent nylon tulle "skirt", made of two layers
                 of sheer nylon net fabric, with no closed seams, attached
                 to a ribbon













                                          -2-


                 one 100 percent polyester net veil with a scalloped
                 lace headband

                 one 100 percent polyester lace cape

                 one 100 woven polyester cape

                 Your letter states that these imported items will be
            packaged with two plastic flower pins, one strand of plastic
            beads, and one hat, for which a ruling has already been
            obtained.  Your letter further states that you believe that
            the items would be inappropriate as wearing apparel because of
            their design, use, advertising and packaging and are therefore
            classifiable as toys.

            ISSUE:

                 Whether the merchandise is classifiable as toys or
            wearing apparel.

            LAW AND ANALYSIS:

                 Classification under the HTSUSA is in accordance with the
            General Rules of Interpretation (GRI), taken in order.  GRI 1
            provides that classification shall be determined according to
            the terms of the headings and any relative section or chapter
            notes.  Heading 9505, HTSUSA, provides for festive, carnival
            or other entertainment articles.  Heading 9503, HTSUSA,
            provides for other toys, i.e. those not covered by heading
            9501 or 9502.  Heading 6204 provides for, among other things,
            girls' skirts.  Heading 6214 provides for shawls, scarves,
            mufflers, mantillas, and veils.

                 The Explanatory Notes to the HTSUSA constitute the
            official interpretation of the tariff at the international
            level and may be consulted for guidance as to the correct
            international interpretation of the various HTSUSA provisions.
            Although the term "toy" is not defined in the tariff, the
            Explanatory Notes to Chapter 95 state that it covers toys of
            all kinds whether designed for the amusement of children or
            adults.  The Explanatory Notes also state that collections of
            articles, the individual items of which, if presented
            separately would be classified in other headings in the
            Nomenclature, are classified in Chapter 95 when they are put
            up in a form clearly intending their use as toys.  HRL 083387,
            dated April 13, 1989, classified similar dress up sets















                                          -3-


            imported in retail boxes under subheading 9503.90.8000,
            HTSUSA, as other toys, put up in sets or outfits.  However,the
            items which are the subject of this ruling request are
            imported in bulk and are not assembled and packaged as toys
            until after importation.  None of the items when presented in
            bulk at the time of importation have the appearance or
            characteristics of toys.

                 Chapter 95, Note 1(e), excludes sports clothing or fancy
            dress, of textiles, from that chapter.  Fancy dress is defined
            in Mary Brooks Picken's, The Fashion Dictionary at 134 (3rd.
            ed. 1973) as a "costume representing a nation, class, calling,
            etc., as worn to a costume ball or masquerade party."
            Consideration has been given to the question of whether dress
            up articles are distinguishable from fancy dress and therefore
            within the purview of Chapter 95.  Fancy dress costumes are
            used by people of all ages, but only on special occasions,
            whereas dress up articles are used by small children for year-
            round play activity.  Another difference considered is that
            the articles in question are used to simulate relatively
            normal adult activities, as opposed to fancy dress articles
            which are more likely to simulate famous persons, fictitious
            characters or fanciful beings.  However, the distinctions
            between fancy dress articles and dress up articles which
            have been postulated are not dispositive of the issue of
            classification.  The dress up articles in question are
            basically articles of fancy dress, represent a "nation, class,
            calling, etc.", as defined above, and, although packaged as
            dress up sets after importation, are essentially costumes.
            Accordingly, the dress up articles in question are precluded
            from classification under heading 9505.  These articles are
            considered wearing apparel for the purposes of classification
            in Chapters 61 and 62, regardless of their limited functional
            value as clothing.  The article referred to as a knit nylon
            tricot "scarf" is no more than a rectangular piece of fabric
            without egding of any kind, and therefore not classifiable as
            a scarf.

            HOLDING:

                 The knit nylon "tricot" scarf is classifiable under
            subheading 6002.20.6000, HTSUSA, as other knitted or crocheted
            fabric, other, of a width not exceeding 30 centimeters, of man
            made fibers, with a duty rate of 8.6 percent ad valorem, and
            subject to textile category 222.   The woven polyester skirt
















                                          -4-


            is classifiable under subheading 6204.53.3020, HTSUSA, as
            women's or girls' skirts and divided skirts, of synthetic
            fibers, other, other, girls', with a duty rate of 17 percent
            ad valorem and subject to textile category 642.  The
            reversible nylon tulle "skirt", the woven lame scarf, the
            polyester veil with headband, the lace cape and woven
            polyester cape are classifiable under subheading 6214.30.0000,
            HTSUSA, as shawls, scarves, mufflers, mantillas, veils and the
            like, of synthetic fibers, with a duty rate of 10.6 percent ad
            valorem and subject to textile category 659.

                 Due to the changeable nature of the statistical
            annotation and the restraint (quota/visa) categories
            applicable to textile merchandise, the importer should contact
            the local Customs office prior to importation of this
            merchandise to determine the current status of any import
            restraints or requirements.

                 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, 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.

                                       Sincerely,




                                       John Durant, Director
                                       Office of Commercial Rulings

























            drimmer library / 086672
            6cc:  Area Dir N.Y. Seaport
            03/08/90:za