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NY K86122




May 19, 2004
CLA-2-95:RR:NC:SP:225 K86122

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 9503.90.0080; 6116.93.8800; 7117.90.5500; 7117.90.7500; 4202.92.4500; 6217.10.9530

Ms. Pat Beals
Teetot & Company, Inc.
190 E. Crowther Avenue, Suite D
Placentia, CA 92870

RE: The tariff classification of a “Yellow Princess” costume from China.

Dear Ms. Beals:

In your letter dated May 11, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Yellow Princess” costume identified as item number 40-730. The costume consists of a polyester satin top, polyester satin skirt, textile shoes, a cloth crown, “glovettes”, a black ribbon choker, and plastic earrings packaged inside a travel bag. Your sample is being returned as requested.

Although the yellow polyester satin top has well-made construction at the neck (stitching not visible), it has a flimsy closure (hook and loop tabs) and flimsy edges at the arms and bottom hem. The yellow skirt has flimsy construction at the waist (1/4” elastic) and flimsy hook and loop tabs. Both the polyester satin top and skirt meet the flimsy and non-durable requirements for classification within Heading 9505.

The gold shoes are flimsy in construction and resemble slippers. The shoes lack lining and have a sole containing plastic scuff dots. The black cloth crown is made of a textile material and secured via an elastic band. The white “glovettes” are mitts with an elastic finger loop. The black ribbon choker is decorated with a textile rose. Examination of the choker reveals it is a woven man-made fiber choker. The silver earrings are made of plastic. Each earring contains a faux gem.

All the articles are packaged inside a zippered two handle travel bag of clear polyvinyl chloride (PVC) plastic sheeting that measures approximately 14 inches in height x 14 inches across and opens into two halves that fold flat.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The “Yellow Princess” costume is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. The PVC travel bag is not considered the normal packaging for the costume, and has independent utilitarian use. Therefore, the PVC tote and its contents must be classified separately.

The applicable subheading for the polyester satin top, the polyester satin skirt, and the cloth crown 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 applicable subheading for the shoes 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 “glovettes” (mitts with an elastic finger loop) will be 6116.93.8800, HTS, which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: of synthetic fibers: Other: Other: Without fourchettes.” The rate of duty will be 18.6% ad valorem.

The applicable subheading for the plastic earrings if valued not over 20 cents per dozen pieces or parts will be 7117.90.5500, HTS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.

The applicable subheading for the plastic earrings if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.

The applicable subheading for the travel bag will be 4202.92.4500, HTS, which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20% ad valorem.

The applicable subheading for the black ribbon choker will be 6217.10.9530, HTS, which provides for “Other made up clothing accessories; parts of garments or clothing accessories, other than those of heading 6212: Other: Other: Of man-made fibers.” The rate of duty will be 14.6% ad valorem. The black ribbon choker falls within textile category designation 659.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

Sincerely,

Robert B. Swierupski
Director,

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