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NY J85645




July 3, 2003

CLA-2-61:RR:NC:3:353 J85645

CATEGORY: CLASSIFICATION

TARIFFNO.: 6104.43.2020; 4202.12.8070; 4202.22.8050; 6701.00.3000; 9503.90.0080; 9615.19.6000; 7117.90.7500; 6117.10.2030; 6116.93.8800; 9615.11.5000.

Mr. Jordan Kort
What Kids Want! Inc.
8832 Shirley Avenue
Suite 1
Northridge, CA 91324

RE: The tariff classification of costumes and accessories from China.

Dear Mr. Kort:

In your letter dated June 4, 2003, you requested a classification ruling. As requested the sample will be returned to you.

Your submitted sample, style 22239 is a “Travel Glam, Suitcase with Deluxe Dress up Set”. The item features three girl’s costume dresses. The flapper costume is a flimsy dress made of a 100% knit polyester fabric. The dress features raw edged thin elasticized straps and armholes, an unfinished neckline and bottom. The dress also has tacked on marabou on the front of the neckline, glued on sequins and fringe on the bottom. The bridal costume is a flimsy dress that has a 100% knit polyester velveteen bodice with raw edged neckline and hook and loop tab back closure, the short sleeves and skirt are made of knit man-made mesh fabric. The mesh sleeves are thinly elasticized and the sleeves and bottom of the dress are not finished. The skirt and the top are joined by a single row of stitches. The costume is decorated with pink fabric rosettes. The princess costume is a flimsy dress that has a 100% knit polyester velveteen bodice with raw edged neckline and back opening secured by a hook and loop tab back closure, the shoulder straps and skirt are made of knit man-made mesh fabric. The mesh sleeves are thinly elasticized and the sleeves and bottom of the dress are not finished. The skirt and the top are joined by a single row of stitches. The costume is decorated with a fabric rosette and bows. The zippered suitcase is covered with a leopard print textile material and has a travel handle and wheels. The suitcase is not considered to be packing. It is clearly reusable. Also included are a girls’ polyester and sequin flapper purse, a 48 inch long feather boa, two pair of plastic “glamour shoes” (pink and white), a plastic headband wholly covered with marabou, two plastic necklaces (valued at over 20 cents a dozen), textile dress-up slippers, a pretend bridal veil, nylon knit gloves, a plastic ring with imitation gem (valued at over 20 cents a dozen), a silvered colored plastic tiara decorated with imitation gemstones, a star wand decorated with rosette, feathers and ribbon, plastic earrings with imitation gem and plastic imitation gem pendant (both valued over 20 cents a dozen).

In your Ruling Request you attempted to classify the merchandise. You classified the flapper purse as a suitcase, upon examination by this office it is a child’s shoulder bag with an outer textile surface. You classified the headband as a plastic headband. Upon further examination by this office it is not classified as plastic because it is wholly covered with marabou. You classified the garments as skirts on further exam they are dresses.

The “suitcase” is separately usable and not considered normal or usual packing. Therefore, the “suitcase” is classified separately. Because of this, style 22239 is not classified as a set put up for retail sale.

The applicable subheading for the dresses will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16.1 percent ad valorem.

The applicable subheading for the suitcase will be 4202.12.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, . . .: trunks suitcases . . .: with outer surface of plastics or textile materials: with outer surface of textile materials: other, of man-made fibers. The duty rate will be 17.8 percent ad valorem.

The applicable subheading for the flapper purse will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, . . .: 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 17.8 percent ad valorem.

The applicable subheading for the boa will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): articles of feather or down. The duty rate will be 4.7 percent ad valorem.

The applicable subheading for the plastic “glamour shoes”, dress-up slippers and the wand will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; . . . : other, other. The duty rate will be Free.

The applicable subheading for the marabou headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs hair-slides and the like: other: other. The duty rate will be 11 percent ad valorem.

The applicable subheading for the necklaces, ring, earrings and pendant will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other, valued over 20 cents per dozen pieces or parts: other: of plastics. The duty rate will be Free

The applicable subheading for the bridal veil will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: of man-made fibers, other. The duty rate will be 11.4 percent ad valorem.

The applicable subheading for the gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: with fourchettes. The duty rate will be 18.7 percent ad valorem.

The applicable subheading for the tiara will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs hair-slides and the like: of hard rubber or plastics: other, other. The duty rate will be Free.

The dresses fall within textile category designation 636.

China is a member of the World Trade Organization (WTO), and the suitcase, flapper purse, bridal veil and gloves are not currently subject to quota or the requirements of a visa.

This merchandise is 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). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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