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NY K86455





May 28, 2004
CLA-2-95:RR:NC:SP:225 K86455

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 7117.90.5500; 7117.90.7500; 6116.93.8800; 6117.80.8500; 4202.92.4500

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

RE: The tariff classification of a “Dress Up Bride” from China.

Dear Ms. Beals:

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

You submitted a sample of a “Dress Up Bride” identified as style number 40-775, which is being returned upon your request. The sample consists of flimsy garments, a plastic imitation pearl necklace, a plastic finger ring with a faux gem, a pair of plastic earrings with faux gems, a pair of glovettes (mitts with an elastic finger loop), a travel bag, and a circlette. The seven inches in diameter circlette is plastic covered in lace and tricot ruffle.

The flimsy garments consist of a polyester velvet camisole that has lace ruffle and is overlock stitched at the neckline and hem, and a polyester knitted satin skirt that has a ¼” single stitched elastic waistband and lace trim at the hem. These garments meet the flimsy and non-durable requirements for classification within Heading 9505.

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 “Dress Up Bride” 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 travel bag is not considered the normal packaging for the costume, and has independent utilitarian use. Therefore, the travel bag and its contents must be classified separately.

The applicable subheading for the flimsy garments 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 plastic imitation pearl necklace, plastic finger ring, and 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 imitation pearl necklace, plastic finger ring, and 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 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 circlette will be 6117.80.8500, HTS, which provides for "Other made up clothing accessories, knitted or crochetedOther Accessories: Other: Headbands, ponytail holders and similar articles." The rate of duty will be 14.6 percent ad valorem.

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.

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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