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NY N015150

August 9, 2007



TARIFF NO.: 9505.90.6000

Ms. Pat Beals
Teetot & Company, Inc.
Corporate Offices
207 W. Crowther Suite D
Placentia, CA 92870

RE: The tariff classification of Style number 70085, Bride Set and Style number 70050, Dress Up Trunk from China

Dear Ms. Beals:

In your letter dated April 23, 2007, you requested a tariff classification ruling.

Style number 70085, Bride Set, is a flimsy textile costume set that consists of a polyester dress, fake flower bouquet, lace garter, confetti, plastic ring, fake pearl necklace, satin basket with flower petals, glovelettes and two paper wedding invitations, with the dress imparting the essential character. Although the dress has one styling feature and four well-made embellishments, it has a flimsy and loose, visible overlock stitched neck, a flimsy and loose single stitched waist, flimsy and loose, visible overlock stitched seams, a flimsy hook and loop tab closure and flimsy and loose, visible overlock stitched edges at the arms, closure and bottom. The Bride Set will be packaged inside a cardboard hat box decorated with colorful graphics that depict little girls wearing the articles inside the box.

Style number 70050, Dress Up Trunk, is a textile costume set consisting of a polyester white dress with white peplum, white camisole and red cape, a purple turquoise dress made of polyester, a lavender dress made of polyester and a mermaid top and skirt that are packaged together with accessories (silver ribbon choker, plastic shoes, a ribbon headband with a glued-on flower, five plastic rings, three plastic bracelets, a plastic bead necklace and a plastic tiara inside a cardboard trunk. The cardboard trunk is a paper box with paper hinges and plastic corners and clasps and decorated with colorful graphics that depict little girls wearing the articles inside the trunk. The trunk measures approximately 12-1/4" in height x 19" in width x 10-3/4" in depth, and has air holes on each side that each measure approximately 1" in diameter and double as handles. Although all the garments have styling features, the preponderance of their elements is flimsy, and imparts the essential character of the item.

The applicable subheading for Style number 70085, Bride Set and Style number 70050, 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.


Robert B. Swierupski

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