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NY N012380




June 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Tracy Beck
Creative Designs Int’l, LTD
2540 Metropolitan Drive
Trevose, PA 19053-6738

RE: The tariff classification of two dress-up trunks from China.

Dear Ms. Beck:

In your letter dated June 4, 2007, you requested a tariff classification ruling.

You submitted two dress-up trunks, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request.

Item 87389, Dora The Explorer Dress Up Trunk, is a set that consists of a trunk, three shirts (yellow, purple and green), three matching skirts, a tiara, two pairs of plastic shoes, a wand, three plastic bracelets, a pair of wings and a hat. The cardboard trunk is a paper box with paper hinges and decorated with colorful graphics that depict Dora and covered by a paper sheath depicting little girls wearing the articles inside the trunk. The trunk measures approximately 10” in width x 14” in length x 7” in depth, and does not have handles. Although all the garments have either a styling feature or well-made embellishment(s), the preponderance of their elements is overwhelmingly flimsy, and imparts the essential character of the item.

Item 87436, Dora The Explorer Adventure Dress Up Trunk, is a set that consists of a trunk, three shirts (purple, green and pink), three matching skirts, a tiara, two pairs of plastic shoes and a pair of wings. The cardboard trunk is a paper box with paper hinges and decorated with colorful graphics that depict Dora and covered by a paper sheath depicting little girls wearing the articles inside the trunk. The trunk measures approximately 10” in width x 14” in length x 7” in depth, and does not have handles. Although all the garments have either a styling feature or well-made embellishment(s), the preponderance of their elements is overwhelmingly flimsy, and imparts the essential character of the item.

The applicable subheading for item 87389, Dora The Explorer Dress Up Trunk, and item 87436, Dora The Explorer Adventure Dress Up Trunk, 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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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