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NY N009917




April 23, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Maureen Ford
Toys R Us, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of a flimsy costume from China.

Dear Ms. Ford:

In your letter dated April 17, 2007, you requested a tariff classification ruling.

You have requested a ruling on the following textile costume set, which is being returned upon your request.

Item TRU 96667, Dream Dazzlers Ultimate Princess Set, is a textile costume set that consists of pink color-coordinated articles, including a short sleeve dress made of woven polyester with a nylon knit overlay, a pair of gloves and a purse made of the same construction as the dress, and plastic toy shoes, a plastic crown, a plastic wand and plastic jewelry, with the dress imparting the essential character. Although the dress has three styling features (multiple layer top and sleeves and a peplum) and three well-made embellishments (rick rack on top, a sewn bow and a brooch), it has flimsy loose single stitching at the neck and waist, loose stitching at the seams, thin elastics at the arms and top, a flimsy hook and loop tab closure with overlock stitching and flimsy overlock stitching at the arms, closure, peplum and two skirt layer edges.

The applicable subheading for Item TRU 96667, Dream Dazzlers Ultimate Princess Set, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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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