CLA-2-95:RR:NC:SP:225 K86339
Mark Tasman
Peachtree Playthings
2551 Roswell Road, Bldg. 100
Marietta, GA 30062
RE: The tariff classification of a Textile Costume Assortment from China
Dear Mr. Tasman:
In your letter dated May 17, 2004 you requested a tariff classification ruling.
The assortment, item no. 59629, consists of a Bride, a Princess, a Ballerina and a Fairy and is called My Original Dress Ups( Glamour Activity Assortment. Each item in the assortment has its own item number and is called My Original Dress Ups( Glamour Activity Set. Although each set stands alone, the sets can be mixed together for additional dress up play activity.
Item no. 26823 is a Bride Dress-up Activity set. It consists of a textile skirt with elasticized waist and three ruffles as a styling feature. The textile top is trimmed with ribbon, pearls and flowers. The veil is made of tulle with plastic jewel decorations on a plastic headband. The bouquet is made of fabric and there is a plastic necklace, a plastic bracelet, a pair of plastic shoes, make-up, and a mylar mirror. A rigid plastic case, which is used as the packaging, acts as a vanity at which the child can apply the make up and role-play dressing up as a bride.
Item no. 26826 is a Princess Dress-up Activity set. It consists of a textile skirt with elasticized waist. The textile top is trimmed with ribbon, pearls and flowers. The medieval hat is textile and trimmed with tulle. There is a plastic beaded wand, a plastic necklace, a plastic bracelet, a pair of plastic shoes, make-up, and a mylar mirror. A rigid plastic case, which is used as the packaging, acts as a vanity at which the child can apply the make up and role-play dressing up as a princess.
Item no. 26824 is a Ballerina Dress-up Activity set. It consists of a three-layer tulle skirt with elasticized waist that resembles a tutu. The textile top is trimmed with marabou feathers and iridescent fabric. There is a plastic beaded crown, a fabric bouquet, a plastic necklace, a plastic bracelet, a pair of play slippers, make-up, and a mylar mirror. A rigid plastic case, which is used as the packaging, acts as a vanity at which the child can apply the make up and role-play dressing up as a ballerina.
Item no. 26825 is a Fairy Dress-up Activity set. It consists of a two-layer textile skirt with hook and loop fastener and elasticized waist. The textile top is trimmed with ribbon and netting-like fabric. There is a pair of net fairy wings. There is a plastic beaded wand, a plastic beaded crown, a plastic necklace, a plastic bracelet, a pair of plastic shoes, make-up, and a mylar mirror. A rigid plastic case, which is used as the packaging, acts as a vanity at which the child can apply the make up and role-play dressing up as a fairy.
These costumes meet the flimsy and non-durable requirements for classification within Heading 9505.
The applicable subheading for Items 26823, 26824, 26825 and 26826 of My Original Dress Ups( Glamour Activity Assortment number 59629 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 J. Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division