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NY I81122

April 26, 2002

CLA-2-95:RR:NC:SP:225 I81122


TARIFF NO.: 6505.90.8090; 9503.90.0080; 9505.90.6000

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of Glitter Fairy Accessories from China.

Dear Mr. August:

In your letter dated April 19, 2002, you requested a tariff classification ruling.

The submitted sample, Item #ACC1511, Glitter Fairy Accessories, consists of a cloth covered plastic headpiece, nylon mesh wings, a pair of ballet slippers, and a toy wand. The headpiece is a circular crown made of cloth covered plastic that measures approximately 5-1/4” in diameter. It is decorated with two artificial flowers glued to the outside and purple textile ribbons and a string of plastic beads measuring approximately 12” in length hanging from the back. The nylon mesh wings measure approximately 14” in height and 6” in width each and whose shape is formed by bent wire. Each wing of the pair is attached to a small piece of textile. Two loops of elastic are sewn to that textile piece. Slipping the arms through the elastic loops holds on the wings. The purple ballet slippers are made of textile material and have a white artificial flower attached to the toe area. The toy wand is made of plastic and measures approximately 15” in length and is decorated at its end with a glitter covered foam star, with an artificial white flower and pink and purple ribbon.

You indicate that these costume pieces will not be imported packaged for retail sale as a set. Instead the individual components will be packaged with a nylon mesh tutu or skirt after importation into the United States, in order to complete the costume. Therefore, the costume pieces will be classified in their own appropriate tariff headings.

The applicable subheading for the cloth covered plastic headpiece will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hat and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric,whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other.” The rate of duty will be 19.4 cents per kg + 7 % ad valorem.

The applicable subheading for the ballet slippers and toy wand will be 9503.90.0080, HTS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free.

The applicable subheading for the nylon mesh wings 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.

The cloth covered plastic headpiece falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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.


Robert B. Swierupski

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