United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M82431 - NY M82486 > NY M82478

Previous Ruling Next Ruling
NY M82478





April 19, 2006

CLA-2-95:RR:NC:SP:225 M82478

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Lucy Pozniak
What Kids Want! Inc.
19428 Londelius Street
Northridge, CA 91324

RE: The tariff classification of a costume from China.

Dear Ms. Pozniak:

In your letter dated April 11, 2006, you requested a tariff classification ruling.

You submitted a sample of item number 23757, Princess Dress Up Set, which is a textile costume set that meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTUS).

The Princess Dress Up Set consists of a pink dress made of knit polyester fabric with a knit mesh overlay, a pair of plastic pink toy shoes, a plastic tiara, a plastic toy wand, and plastic jewelry (a necklace, a ring and a pair of earrings) that are packaged together in a cardboard box with a window display. The dress imparts the essential character of the set and has three styling features (puff sleeves, multiple layer front and a multiple layer skirt) and well-made trim embellishments, but it also has flimsy construction of the neck, waist and seams, flimsy thin elastic at the arms, a flimsy hook and loop closure and flimsy edges at the hem and closure.

The applicable subheading for item number 23757, Princess Dress Up Set, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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,

Previous Ruling Next Ruling

See also: