CLA-2-95:RR:NC:SP:225 L84390
Ms. Pat Beals
Teetot & Company, Inc.
190 East Crowther, Suite D
Placentia, CA 92870
RE: The tariff classification of a “Costco 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 “Costco Dress Up Trunk” identified as style number 54010 that consists of a polyester knit lavender dress, a polyester knit hot pink top, a polyester knit hot pink shirt, a polyester and nylon turquoise ballerina dress, a nylon knit lavender cape, a polyester woven turquoise cape, a satin hair bow, a faux fur pillbox hat, a fur muff, two plastic bracelets, five plastic rings, a plastic bead necklace, plastic shoes, silver ballet slippers, a velvet headband, a plastic toy wand, and a plastic tiara packaged together inside a cardboard “trunk” with a window display top.
Although the lavender dress has a two layer skirt styling feature, well-made lace edges at the arms and hem, and well-made embellishments (sewn rose, ribbon, pearls, etc.), the dress has flimsy construction of the neck, waist and seams, and visible overlock stitching at the hem. The hot pink top has a well-made two layer sleeve, a two layer front, a dropped waist, and well-made embellishments on the sleeve, body and bottom, but it has flimsy construction of the neck, waist and seams, thin elastic sewn directly to the fabric at the arms, and visible overlock stitching at the arms and hem. The hot pink skirt has flimsy thin elastic construction of the waist and overlock stitching at the edges. The turquoise ballerina dress has a two layer top and a well-made embellishment, but flimsy construction of the neck, waist and seams, thin elastic sewn directly to the fabric at the arms, and visible overlock stitching at the arms and inside skirt. The lavender cape has visible overlock stitching at the neck, a flimsy string tie closure, and raw edges. The turquoise cape has a well-made neck, but a flimsy string tie closure and visible overlock stitching at its edges.
The “Costco 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 “Costco Dress-Up Trunk” identified as style number 54010 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,
National Commodity
Specialist Division