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NY K87178




June 29, 2004
CLA-2-95:RR:NC:SP:225 K87178

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 7117.90.5500; 7117.90.7500; 9615.11.4000; 6116.93.8800 4202.92.4500; 6504.00.3000; 6117.80.8500; 5806.32.1090; 9503.90.0080

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 June 14, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Dress Up Assortment” identified as item number 42-420A, which consists of flimsy garments, plastic jewelry, a plastic tiara, glovettes, a backpack, a straw hat, a rosette, a blue ribbon, and toy shoes. The assortment sample will be returned upon your request.

The flimsy garments consist of the following: (1) A silver polyester metallic skirt with a ¼” elastic waistband sewn directly to the garment with an overlock stitch, with a visible overlock stitch also at the hem and edges and a ribbon tie closure. (2) A pink polyester satin skirt with a ¼” elastic waistband sewn directly to the garment and a visible overlock stitch at the waist and hem. (3) A polyester metallic cerise skirt with a ¼” elastic waistband sewn directly to the garment and a visible overlock stitch at the waist and hem. (4) A blue polyester knitted satin skirt with a ¼” elastic waistband sewn directly to the garment and a visible overlock stitch at the waist and hem. (5) A blue polyester satin sash with a visible overlock stitch at all edges. (6) A blue polyester velvet cape with an overlock stitch at all edges. (7) A pink polyester satin camisole with an overlock stitch at the neck, waist and hem. (8) A polyester metallic lavender dress with an overlock stitch at the neckline, arm openings, and hem. (9) A polyester fake fur stole with raw edges and a ribbon tie closure.

The jewelry consists of five assorted colored plastic rings, five assorted colored plastic bangles, and a silver plastic imitation pearl necklace. The tiara is made of silver colored plastic with an elastic band that goes around the back of the head. It 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 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 rosette is made of a coated knit man-made fiber with an elastic band so it can be worn on the head as a headband. The blue ribbon is a woven man-made narrow fiber intended for use as a hat ribbon. The blue toy high heel shoes are made of plastic and decorated with a textile rose on a clear plastic bridge above the toes.

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 has independent utilitarian use. Therefore, the backpack and all the contents of the assortment must be classified separately.

The applicable subheading for the silver polyester metallic skirt, pink polyester satin skirt, polyester metallic cerise skirt, blue polyester knitted satin skirt, blue polyester satin sash, blue polyester velvet cape, pink polyester satin camisole, polyester metallic lavender dress and polyester fake fur stole 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 imitation pearl necklace, the plastic bangles 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, the plastic bangles, 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 rosette will be 6117.80.8500, HTS, which provides for "Other made up clothing accessories, knitted or crochetedOther Accessories: Other: Headbands, ponytail holders and similar articles." The rate of duty will be 14.6 percent ad valorem.

The applicable subheading for the blue ribbon will be 5806.32.1090, HTS, which provides for “Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without welt assembled by means of an adhesive (bolducs) (con.): Other woven fabrics: Of man-made fibers: Ribbons: Other.” The rate of duty will be 6 percent ad valorem.

The applicable subheading for the toy plastic 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.

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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