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NY L85711

July 14, 2005

CLA-2-39:RR:NC:3:353 L85711


TARIFF NO.: 3926.20.9010

Ms. Lesa R. Hubbard
JCPenney Purchasing Corporation
6501 Legacy Dr.
Plano, TX 75024-3698

RE: The tariff classification of painter activity item from China.

Dear Ms. Hubbard:

In your letter dated May 31, 2005, received in this office on June 16, 2005, you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample, which you call a Lot Number 655-0876 Painter Dress Up Costume, is composed of 3 finger paints, 10 die cut foam specialty shapes, 6 six color papers, 1 foam brush, 5 artist brushes, 1 apron and one beret. The sleeved apron is constructed of compact plastic material and features pockets and tabs for holding articles, a rear hook and loop closure at the neck and plastic waist ties. The beret is composed of two pieces of polyester felt fabric that have been sewn together. The item is imported packaged for retail sale.

A child will wear the apron and beret while he or she creates “art” by using the other components. You suggest classification in subheading 9505.90.6000 as a costume. However, the item is not a costume, nor a role-play set, nor a toy, but is used by a child while painting or in other creative activity.

The plastic apron keeps the other components close at hand and protects clothing. The beret is of insubstantial construction and would likely only be worn in conjunction with the other items. The remaining components will be depleted and replaced. The apron is durable and reusable, and imparts the essential character of the set.

The applicable subheading for Lot Number 655-0876 will be 3926.20.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Other, Aprons.” The duty rate will be 5 percent ad valorem.

Even though the beret is included as a constituent part of the set for classification purposes, it still falls within textile category 659 and may be subject to textile quota and visa requirements, which are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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