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NY N011382





May 25, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Tracy Beck
Creative Designs Int’l, LTD
2540 Metropolitan Drive
Trevose, PA 19053-6738

RE: The tariff classification of a flimsy costume and a Barbie Island Princess Dress Up Trunk from China.

Dear Ms. Beck:

In your letter dated May 7, 2007, you requested a tariff classification ruling.

You submitted a flimsy costume and a dress up trunk, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request.

Item 62276, Disney Princess Enchanted Tales Cinderella’s Fairytale Dress, is a textile costume comprised of a dress. Although the dress has three styling features and five well-made embellishments, it has a flimsy and loose visible overlocked stitched neck, a flimsy and loose single straight stitched waist, flimsy and loose visible overlocked stitched seams, flimsy thin elastics at the back, a flimsy hook and loop tab closure and flimsy and loose visible overlocked stitched edges at the arms, four skirt layers and closure.

Item 89546, Barbie Island Princess Dress Up Trunk, that consists of a trunk, a pair of wings, two headbands, a plastic brush, a plastic comb, plastic bangles, plastic earrings, plastic rings, plastic necklaces, three textile skirts (pink, purple, blue) and three textile tops (pink, purple, blue), with the tops imparting the essential character. The pink top has one styling feature and two well-made embellishment. The purple top has two well-made embellishments. The blue top has one styling feature and two well-made embellishment. However, the preponderance of their elements (construction, edges closures and elastics) is flimsy. The accompanying cardboard trunk is a pink paper box that measures approximately 11" in depth x 18" across, with two air holes on opposite sides to prevent child suffocation and which double as "handles" for the trunk.

The Barbie Island Princess 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 (HTSUS).

The applicable subheading for item 62276, Disney Princess Enchanted Tales Cinderella’s Fairytale Dress, and item 89546, Barbie Island Princess Dress Up Trunk, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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