The tariff classification of a doll and apparel jumper from China

NY A84627 July 9, 1996 CLA-2-95:RR:NC:FC: 225 A84627 CATEGORY: Classification TARIFF NO.: 9502.10.0040; 6211.42.0020 Ms. Mary Jo Muoio Barthco International, Inc. Hemisphere Center, Suite 300 Routes 1 & 9 South Newark, N.J. 07114 RE: The tariff classification of a doll and apparel jumper from China Dear Ms. Muoio: In your letter dated June 10, 1996, received in this office on June 12, 1996, you requested a classification ruling on behalf of your client Christy Nicloe's. The subject article, style No. 3000F, consists of a combination doll and coverall outfit for a child. The doll is made of molded plastic and is articulated at the neck, shoulders and hips. She has curly, rooted, hair and wears a white ribbon headband. The doll is wearing a romper which is identical in construction to the coverall designed for the child. You indicate that both the doll and coverall will be sold together in a box in the doll section of toy stores. The submitted garment, style No. 3000F, is a long sleeve coverall, with a peter pan collar, expandable, inverted pleats at the legs, and fabric bows above the pleats. The coverall is made of 65 percent polyester, 35 percent cotton flannel fabric. It will be imported in toddler sizes 4/5, 6/6X and 7/8. Your samples are being returned as requested. The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order. Although it is unclear whether the doll and coverall will be imported together in a retail box or will be packaged here in the U.S., neither scenario would affect the classifications provided for here. For purposes of this ruling we will assume that the doll and coverall will be imported packaged together for retail sale. Each component is classifiable under two separate headings of the tariff. GRI 3 applies when goods are classifiable under two or more headings; GRI 3(b) covers goods put up in sets for retail sale. 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 doll and coverall do not constitute a set for classification purposes. These components meet the criteria of elements (a) and (c) but, when put together, the components do not share a common specific activity nor do they collectively address one particular need. Their only association is that the doll's romper matches the coverall designed for the child and that they are sold together. The doll is designed for amusement purposes, whereas, the coverall is a completely functional wearing apparel garment to be worn by the child. The items function independently from one another. Having failed as a set in accordance with GRI 3(b), these disparate items must be classified separately. Your inquiry does not provide enough information for us to give a classification ruling on the dress of Style No. 1000S. Your request for a classification ruling should include a sample as well as a breakdown of component materials for the dress. The applicable subheading for the doll will be 9502.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: other. The rate of duty will be free. The applicable subheading for the coverall will be 6211.42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women's or girl's, not knitted or crocheted, of cotton, coveralls, jumpsuits and similar apparel, other, girls'. The duty rate will be 8.5 percent ad valorem. The coverall falls within textile category designation 237. 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 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. 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