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NY I81139

April 29, 2002

CLA-2-95:RR:NC:SP:225 I11839


TARIFF NO.: 6102.30.2020; 6104.53.2020; 9503.70.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a Fantasy Dress-Up Jacket, Ballet Tu-Tu Dress-Up Set, and a 5PC Glamour Girl Dress-Up Set from China.

Dear Mr. Hoffacker:

In your letter dated April 11, 2002, on behalf of K.B. Toys, you requested a tariff classification ruling.

You submitted the following samples:

Item #20225, Fantasy Dress-Up Jacket, consists of a pink glitter nylon knit jacket with pink turkey feather trim around its collar and waist. The jacket is fastened with a hook and loop closure and designed for children aged three years and older.

Item #90669, Ballet Tu-Tu Dress-Up Set, consists of a pink nylon knit tutu with an elastic band at the waist and decorated with artificial roses, a pair of white textile ballet shoes decorated with pink trim and an artificial rose, and a white elastic textile headband decorated with an artificial rose. The set is designed for children aged three years and older.

Item #20260, 5PC Glamour Girl Dress-Up Set, consists of a purple glitter nylon hat decorated with purple feathers, a pair of pink glitter ballet shoes trimmed in silver and decorated with purple feathers on the toe area, a silver plastic beaded necklace with an amulet containing an orange jewel, and a purple glitter nylon handbag with gold straps and decorated with purple feathers. The set is designed for a girl three years and older to role-play as a glamorous lady.

The applicable subheading for Item #20225, Fantasy Dress-Up Jacket, will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Girls’. The rate of duty will be 28.6% ad valorem.

The applicable subheading for Item #90669, Ballet Tu-Tu Dress-Up Set, will be 6104.53.2020, HTS, which provides for “Women’s or girls’ suits,skirts,knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16.2% ad valorem.

The applicable subheading for Item #20260, 5PC Glamour Girl Dress-Up Set, will be 9503.70.0000, HTS, which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

The Fantasy Dress-Up Jacket falls within textile category designation 635. The Ballet Tu-Tu Dress-Up Set falls within textile category designation 642. 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 be verified at the time of shipment.

Item #90669, Ballet Tu-Tu Dress-Up Set, is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). It will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319).

Your samples are being returned as requested.

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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