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NY J83422




April 23, 2003

CLA-2-95:RR:NC:SP:225 J83422

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of two costumes from China.

Dear Ms. Grego:

In your letter dated April 14, 2003, you requested a tariff classification ruling.

You have submitted two samples of a “Super Hero Turtle Play Set” identified as SKU – 815397. The first sample, identified on its hanging display card as Item #PC09431, consists of a green textile bandana, two green plastic “ninja” stars, a green textile hood with a half mask, and a plastic knife with a green handle. The stars have 8 points inside an outer ring. The second sample, identified on its hanging display card as Item #PC09389, consists of a purple bandana, two purple plastic “ninja” stars, and two purple plastic fighting sticks attached by a plastic chain. The stars have 8 points inside an outer ring. The battle sticks each measure approximately 7-1/2 inches in height and 1 inch in diameter with handgrips at one end.

Although you suggest classification as an outfit under subheading 9503.70.0000, Harmonized Tariff Schedule (HTS), that classification is precluded. Although not legally binding, The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Subheading Explanatory Note (ii) for subheading 9503.70 states that “Outfits are two or more different articles put up in the same packaging for retail sale without repacking, specific to a particular type of recreation, work, person or profession.” Masquerading as a turtle is not a type of recreation, work, or profession, nor is a turtle a person. Therefore, the samples do not qualify for subheading 9503.70. Instead the samples are costumes designed to be worn by a child pretending to be a “Super Hero Turtle” and will be classified as costumes under subheading 9505.90 of the HTS.

Your samples are being returned as requested.

The applicable subheading for SKU – 815397, “Super Hero Turtle Play Set”, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free.

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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