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NY J88386

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October 2, 2003

CLA-2-61:RR:NC:3:353 J88386

CATEGORY: CLASSIFICATION

TARIFFNO.: 6104.53.2020; 4202.12.2050; 9615.11.5000; 9503.90.0080; 7117.90.7500; 6116.93.8800; 6701.00.3000; 3926.90.3300

Ms. Rebecca Rivera
One Geoffrey Way
Wayne, NJ 07470

RE: The tariff classification of costumes and accessories from China.

Dear Ms. Rivera:

In your letter dated September 3, 2003, you requested a classification ruling. As requested the samples will be returned to you.

You have submitted two samples. Style 797955 is a “Pretty Sweet Deluxe Dress up Case”. The item features two girl’s costume skirts. The flimsy skirts are made of a 100% knit synthetic fabric. The skirts feature a raw edge waistband that ties in the back, a star and ribbon embellishment at the waist and a raw edge on the bottom of the skirt (one is pink, the other one is purple). Also included is a silvered colored plastic tiara decorated with imitation gemstones, a heart wand decorated with feathers and ribbon, a plastic necklace (valued at over 20 cents a dozen), two pair of plastic “glamour shoes” (pink and purple), two pair of plastic earrings with imitation gems (valued at over 20 cents a dozen), 2 pair of synthetic knit gloves (pink and purple), two plastic rings (valued at over 20 cents a dozen) and two 40 inch long feather boas (pink and purple). The items are packed in a plastic travel trunk with a handle (which you call a case). The trunk has a clear plastic top and is trimmed with marabou. The trunk is not considered to be packing. It is clearly reusable.

Style 797931 is a “Pretty Sweet Trolley Bag”. The item features a girl’s costume skirt. The flimsy skirt is made of a 100% knit synthetic fabric. The skirt features a raw edge waistband that ties in the back, a star and ribbon embellishment at the waist and a raw edge on the bottom of the skirt. Also included is a heart wand decorated with feathers and ribbon, a pair of plastic “glamour shoes”, two plastic bracelets (valued at over 20 cents a dozen), a pair of synthetic knit elbow length gloves with marabou trim, two plastic rings (valued at over 20 cents a dozen) and a child’s purse made up of strung beads and bugles. It has a textile lining. The items are packed in a plastic zippered suitcase that has a travel handle and wheels. The suitcase has a clear plastic front and is trimmed with marabou. The suitcase is not considered to be packing. It is clearly reusable.

The” trunk” and “suitcase” are separately usable and not considered normal or usual packing. Therefore, the “trunk and “suitcase” are classified separately. Because of this, styles 797955 and 797931 are not classified as a set put up for retail sale.

The applicable subheading for the skirts will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts,. . ., knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The duty rate will be 16.1 percent ad valorem.

The applicable subheading for the travel trunk and suitcase will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, . . .: trunks suitcases . . .: with outer surface of plastics or textile materials: with outer surface of plastics: other: trunks, suitcases, vanity cases and similar containers. The duty rate will be 20 percent ad valorem.

The applicable subheading for the tiara will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs hair-slides and the like: of hard rubber or plastics: other, other. The duty rate will be Free.

The applicable subheading for the plastic “glamour shoes” and the wand will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; . . . : other, other. The duty rate will be Free.

The applicable subheading for the necklace, rings, bracelets and earrings will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other, valued over 20 cents per dozen pieces or parts: other: of plastics. The duty rate will be Free.

The applicable subheading for the gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: without fourchettes. The duty rate will be 18.7 percent ad valorem.

The applicable subheading for the boa will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): articles of feather or down. The duty rate will be 4.7 percent ad valorem.

The applicable subheading for the purse will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of heading 3901 to 3914: other: beads, bugles, and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags. The duty rate will be 6.5 percent ad valorem

The skirts fall within textile category designation 642.

The boa, shoes, necklace, rings, bracelets, earrings, tiara and purse are not subject to quota or the requirements of visa.

China is a member of the World Trade Organization (WTO), and the suitcase, trunk and gloves are not currently subject to quota or the requirements of a visa.

This merchandise 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 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.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3926.90.33 - Handbags made of beads, bugles and spangles, of plastics
• Tariff No.: 4202.12.20 - Trunks, suitcases, vanity and attache cases, occupational luggage and similar containers, with outer surface of plastics
• Tariff No.: 6104.53.20 - Women's or girls' skirts and divided skirts, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6116.93.88 - Gloves, mittens & mitts (excl. those designed for sports etc.), k/c, of synthetic fibers, under 23% by wt. of wool etc., w/o fourchettes
• Tariff No.: 6701.00.30 - Articles of feathers or down (other than articles & apparel filled or stuffed with feathers/down and worked quills & scapes)
• Tariff No.: 7117.90.75 - Imitation jewelry of plastics, nesoi, over 20 cents/dozen pcs or pts
• Tariff No.: 9503.90.00 - Toys and reduced scale models neosi and parts and accessories thereof
• Tariff No.: 9615.11.50 - Hair slides and the like, of hard rubber or plastics, set w/imitation pearls or imit. gemstones