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NY L84950




May 20, 2005

CLA-2-95:RR:NC:SP:225 L84950

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Armando Rivas
Toys R Us, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of a child’s costume set from China.

Dear Mr. Rivas:

In your letter dated May 16, 2005, you requested a tariff classification ruling. The sample will be returned as you requested.

You submitted a sample of Dream Dazzlers Costume Set identified as TRU 96328, which consists of a pink skirt, a plastic silver tiara decorated with faux pink fur and a faux pink gem, a pair of plastic pink toy shoes, a pink textile handbag, a plastic silver toy wand, a pair of fake silver earrings decorated with faux pink gems, a plastic silver ring, a plastic silver necklace decorated with a faux pink gem, and a plastic silver bangle decorated with a faux pink gem, with the skirt imparting the essential character. The skirt is made of a woven man-made fabric with an overlay of netting and an elasticized waist. The skirt has one styling feature (two layers) and well-constructed seams. However, the waist construction, edges, and jewel embellishment are flimsy. The costume is packaged in a cardboard box with a window display, and meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule.

The applicable subheading for the Dream Dazzlers Costume Set identified as TRU 96328 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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