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NY K86233




May 24, 2004
CLA-2-95:RR:NC:SP:225 K86233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 7117.90.5500; 7117.90.7500; 4202.92.4500

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

RE: The tariff classification of a “Dress Up Mermaid Princess” 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 Mermaid Princess” identified as item number 40-780. The sample consists of a mermaid dress, a plastic gold bead necklace, a cloth crown, and a travel bag. The mermaid dress is comprised of a shimmering gold textile layer over a pink bodice, with flimsy elastics at the arms and flimsy elastic (1/4”) sewn at the waist. The dress has a hook and loop flimsy closure. The blue and green long skirt is ankle length for a child and has a multi-layered net ruffle sewn to the bottom edge with an overlock stitch.

All the articles are packaged inside a zippered two handle travel bag of clear polyvinyl chloride (PVC) plastic sheeting that measures approximately 14 inches in height x 14 inches across and opens into two halves that fold flat.

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 Mermaid Princess” 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 PVC travel bag is not considered the normal packaging for the costume, and has independent utilitarian use. Therefore, the PVC travel bag and its contents must be classified separately.

The applicable subheading for the mermaid dress and cloth crown 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 gold bead necklace 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 gold bead necklace 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 travel bag 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.

Your sample is being returned as requested.

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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