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NY K86087




May 26, 2004
CLA-2-95:RR:NC:SP:225 K86087

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 9503.70.0000; 7117.90.5500; 7117.90.7500; 9615.11.4000; 6116.93.8800; 4202.92.4500; 6504.00.3000; 6505.90.6090; 6117.80.9540

Ms. Pat Beals
Teetot & Company, Inc.
190 E. Crowther Avenue, Suite D
Placentia, CA 92870

RE: The tariff classification of a “Dress Up Assortment” from China.

Dear Ms. Beals:

In your letter dated May 11, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Dress Up Assortment” that is identified as style number 42-420. The sample consists of flimsy garments, plastic high heel shoes, a plastic imitation pearl necklace, plastic rings, a plastic tiara, glovettes, a straw hat, a knit man-made fabric hat, a textile choker, textile arm puffs and a backpack.

The flimsy garments consist of several articles: a purple polyester metallic skirt with a ¼” elastic waistband and overlock stitched edges, a pink polyester satin skirt with a ¼” elastic waistband and overlock stitched edges, a blue polyester satin sash with overlock stitched edges, a blue polyester velvet cape with overlock stitched edges, and a polyester satin camisole with overlock stitched edges. The dress has flimsy construction of the neck (1/4” elastic sewn on with a visible overlock stitch), flimsy elastic at the arms, a hook and loop tab closure, and overlock stitched edges.

The tiara is made of plastic and is of the kind that normally serves to enhance one’s appearance by keeping the hair in place. The glovettes are mitts with an elastic finger loop. The straw hat is pink with a 15” brim and an adjustable chin string. The knit man-made fabric hat is oblong in shape and held on the head via an elastic cord. The hat is purple in color and decorated with a purple textile flower. The choker is made of knit man-made fabric with a hook and loop closure and a textile rose decoration. The pink arm puffs are made of knit man-made fabric with elastic at each end. The backpack measures approximately 10” x 10” x 5”. It is wholly made of a pearlized nylon fabric. The exterior surface is of a sheeting of plastic. The backpack has a full flap with a tuck lock closure.

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. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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 “Dress Up Assortment” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. The backpack is not considered the normal packaging for the costume, and has independent utilitarian use. Therefore, the backpack and its contents must be classified separately.

The applicable subheading for the flimsy garments 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.

The applicable subheading for the plastic high heel shoes will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

The applicable subheading for the plastic imitation pearl necklace and the plastic rings if valued not over 20 cents per dozen pieces or parts will be 7117.90.5500, HTS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.

The applicable subheading for the plastic imitation pearl necklace and the plastic rings if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.

The applicable subheading for the tiara will be 9615.11.4000, 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: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% ad valorem.

The applicable subheading for the glovettes (mitts with an elastic finger loop) will be 6116.93.8800, HTS, which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: of synthetic fibers: Other: Other: Without fourchettes.” The rate of duty will be 18.6% ad valorem.

The applicable subheading for the backpack will be 4202.92.4500, HTS, which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20% ad valorem.

The applicable subheading for the straw hat will be 6504.00.3000, HTS, which provides for "Hats and other headgear, plaited or assembling stripsOf vegetable fibersSewed." The rate of duty will be 6% ad valorem.

The applicable subheading for the knit man-made fabric hat will be 6509.90.6090, HTS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricwhether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 20 cents per kilogram plus 7% ad valorem. The textile designation is 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The applicable subheading for the textile choker and pink arm puffs will be 6117.80.9540, HTS, which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6% ad valorem. The textile designation is 659. 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 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

Your sample is being returned upon your request.

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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