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NY J87079

August 13, 2003

CLA-2-42:RR:NC:3:353 J87079


TARIFF NO.: 4202.12.2020, 4202.22.8050, 4911.99.6000, 9503.90.0080, 9615.19.6000, 6114.30.3070

Patricia Aaront
Vice President
C/o The Toy Group, Inc.
187 Southgate Crescent
Massapequa Park, NY 11762

RE: The tariff classification of girl’s ballerina set from China

Dear Ms. Aaront:

This replaces ruling NY J87582 dated August 1, 2003 because of a mistake in fact. It has been brought to our attention that the “tutu,” which was classified as a skirt, does not close in the back and the classification was erroneous. A corrected ruling follows.

The submitted sample, identified as Item #71005 “Ballerina on the Go”, is presented as put up for retail sale as a set. The set consists of a wheeled pullman suitcase, a handbag, a rolled paper award certificate, a pair of ballet shoes, a tiara, and a tutu.

The wheeled pullman suitcase is constructed with an outer surface of plastic sheeting. Measuring approximately 11”W x 14”H x 3 ½”D, the case features a three-sided, zippered clear plastic lid, a molded plastic carrying handle, wheels, and a pullman handle.

The applicable subheading for the pullman suitcase will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, and similar containers, with outer surface of plastics, structured rigid on all sides. The rate of duty will be 20 percent ad valorem.

The small handbag is constructed of man-made textile fabric and measures approximately 4 ½”H x 2 ¾”W. The open top of the bag is trimmed with a feather-like material. The “carrying strap” is a short string of plastic beads.

The applicable subheading for the handbag will be 4202.22.8050, HTS, which provides for handbags, with outer surface of textile materials, other, other, other, of man-made fibers. The rate of duty will be 17.8 percent ad valorem.

Items classified in HTS 4202.22.8050 fall within category designation 670. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa.

The applicable subheading for the rolled paper award certificate will be 4911.99.6000, HTS, which provides for other printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.

The applicable subheading for the ballet slippers will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size (“scale”) 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 tiara will be HTS 9615.19.6000, HTS, which provides for other combs, hair-slides and the like, not of hard rubber or plastics. The rate of duty will be 11 percent ad valorem.

The tutu is constructed of knit man made fiber fabric. The skirt portion of the tutu does not close in the back, and the item is not considered a skirt, but an “other garment.”

The applicable subheading for the tutu will be 6114.30.3070, HTS, which provides for “Other garments, knitted or crocheted: Of man made fibersOther: Women’s or girls. The rate of duty will be 15 percent ad valorem. The textile category designation is 659.

The tutu is being classified in accordance with the Court of International Trade decision in Rubie's Costume Company v. United States, 196 F. Supp. 2d 1320 (2002). The case has been appealed and the United States Court of Appeals for the Federal Circuit has issued a decision, App.No. 02-1373, on August 1, 2003, which will not be implemented until the end of the 90 day appeal period. See 19 CFR 176.31(b). The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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