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NY I81145




April 29, 2002

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.53.3020; 6206.40.3050; 9503.70.0000

Ms. Cari Grego
Dollar Tree Stores, Inc.®
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a Modern Princess Skirt Dress Up Set, Modern Princess Top Dress Up Set, Modern Princess Handbag Play Set, Modern Princess Hat Dress Up Set, and a Modern Princess Glove Dress Up Set from China.

Dear Ms. Grego:

In your letter dated April 19, 2002, you requested a tariff classification ruling.

You submitted the following samples:

SKU #131384, Modern Princess Skirt Dress Up Set, consists of a child’s purple glitter knit skirt, two purple plastic rings and two plastic necklaces designed for a girl three years of age and older.

SKU #131380, Modern Princess Top Dress Up Set, consists of a child’s purple glitter knit top and a plastic purple necklace designed for a girl three years of age and older.

SKU #131378, Modern Princess Handbag Play Set, consists of a child’s purple glitter knit drawstring handbag, a silver plastic necklace, and a purple plastic ring designed for a girl three years of age and older to role-play as a glamorous lady.

SKU #131326, Modern Princess Hat Dress Up Set, consists of a child’s purple glitter plastic hat decorated with purple feathers and a pair of purple and green star shaped earrings designed for a girl three years of age and older to role-play as a glamorous lady.

SKU #131328, Modern Princess Glove Dress Up Set, consists of a pair of children’s purple glitter knit gloves with two purple plastic bracelets designed for a girl three years of age and older to role-play as a glamorous lady.

The applicable subheading for SKU #131384, Modern Princess Skirt Dress Up Set, will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: OtherGirls.” The rate of duty will be 16.2% ad valorem.

The applicable subheading for SKU #131380, Modern Princess Top Dress Up Set, will be 6206.40.3050, HTS, which provides for “Women’s or girls’ blousesOf man-made fibers: Other: Other, Other: Girls’: Other.” The rate of duty will be 27.2% ad valorem.

The applicable subheading for SKU #131378, Modern Princess Handbag Play Set, SKU #131326, Modern Princess Hat Dress Up Set, and SKU #131328, Modern Princess Glove Dress Up Set, will be 9503.70.0000, HTS, which provides for Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

The child’s knit skirt falls within textile category designation 642. Based upon international textile trade agreements, as products from China, this merchandise is subject to quota and the requirement of a visa.

The child’s knit top falls within textile category designation 641. Based upon international textile trade agreements, as products from China, this merchandise is 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, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.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.

Items SKU #131384, Modern Princess Skirt Dress Up Set, and SKU #131380, Modern Princess Top Dress Up Set, are being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). They will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319).

Your samples are being retained for training purposes.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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