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NY K86262




May 25, 2004
CLA-2-95:RR:NC:SP:225 K86262

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a “Princess Boutique Dress-Up Set” from China.

Dear Mr. Hoffacker:

In your letter dated May 18, 2004, on behalf of K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling.

You submitted a sample of a “Princess Boutique Dress-Up Set” identified as item number 96302. The costume set consists of a flimsy pink skirt, pink slippers, a plastic silver wand, and a plastic silver tiara. The pink skirt imparts the essential character of the set and is made of 70% woven satin, 15% knit polyester, and 15% PVC. Although the skirt has two layers, it has flimsy construction of the waist with an elastic waistband of less than ¼” sewn directly to the fabric, a hook and loop tab closure, and visible overlock stitching. The slippers are elasticized around the ankles and decorated on the toes with faux pink fur and a silver textile star. The plastic wand is decorated with hanging pink ribbon and a silver star. The plastic tiara is decorated with blue and pink faux jewels. The costume set is packaged in a cardboard box with a window display.

Your sample is being returned as requested.

This costume meets the flimsy and non-durable requirements for classification within Heading 9505.

The applicable subheading for the “Princess Boutique Dress-Up Set” identified as item number 96302 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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