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NY L84330




April 27, 2005

CLA-2-95:RR:NC:SP:225 L84330

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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

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

Dear Ms. Beals:

In your letter dated April 10, 2005, you requested a tariff classification ruling.

You submitted a sample of a “Dress-Up Trunk” identified as style number 54810 that consists of a gold apron skirt, a pink skirt, a pink tutu, a pink camisole, a lavender metallic dress, a red velvet cape, ballet slippers, plastic shoes, a plastic tiara, five plastic bracelets, five plastic rings, and plastic beads packaged inside a cardboard “trunk” with a window display top.

The gold apron skirt has a well-made waist, but the rest of the skirt is of flimsy construction with overlock stitching at the edges. The pink skirt is of flimsy construction with thin elastic at the waist and visible overlock stitching at its edges. The pink tutu has one well-made embellishment (net ruffle), but the rest of the tutu is of flimsy construction. The pink camisole has one well-made embellishment (glued-on rosettes), but the rest of the camisole is of flimsy construction with thin elastic at the neck and arms, a hook and loop closure, and visible overlock stitching at the neck, arms, and hem. The lavender dress is of flimsy construction with thin elastic at the neck and arms and visible overlock stitching at the arms, neck and hem. The red cape has a well-constructed collar, but the rest of the cape is of flimsy construction with visible overlock stitching at the edges.

The “Dress Up Trunk” is a set, with the essential character imparted by the garments that are all of flimsy construction and meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

The applicable subheading for the “Dress-Up Trunk” identified as style number 54810 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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