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NY K86308

June 3, 2004
CLA-2-95:RR:NC:SP:225 K86308


TARIFF NO.: 9505.90.6000; 9503.90.0080; 4202.92.4500

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

RE: The tariff classification of “Princess of the Genies” from China.

Dear Ms. Beals:

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

You submitted a sample of a “Princess of the Genies” identified as item number 40-750. The sample consists of flimsy garments (top and pants), a gold cloth crown, gold cloth shoes, and a travel bag. The purple textile top has gold metallic cording single stitched onto the front, a bias neckline with a tie closure, and overlock stitching at the armholes and hem. The purple “genie” pants have a raw edge waist with ¼” elastic sewn at the waist and ankles with visible overlock stitching. The top and pants meet the requirements for classification as flimsy garments under Heading 9505. The travel bag is a zippered two handle 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 “Princess of the Genies” 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 travel bag and its contents must be classified separately.

Your sample is being returned as requested.

The applicable subheading for the garments (top and pants) and cloth crown will be 9505.90.6000, Harmonized Tariff Schedule, 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 cloth 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 PVC 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.

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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