CLA-2-95:RR:NC:SP:225 C88185
Mr. Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504
RE: The tariff classification of a child's feather boa from China
Dear Mr. Young:
In your letter dated May 20, 1998 you requested a tariff
classification ruling on behalf of your client Meijer, Inc.
A sample of the "Dazzling Dreams Feather Boa," item #862335,
was submitted with your inquiry. The article is made up of turkey
feathers and measures five feet in length. The boa is available in
purple, pink and white colors. It will be imported wrapped around
a hanger-style cardboard for display purposes.
The boa is considered to be of flimsy construction, lacking in
durability and generally is not recognized as being a normal
article of apparel. It will be marketed for use by children in
playing "dress-up". Therefore, the item will qualify as an article
of fancy dress within Chapter 95. Your sample is being returned as
requested.
The applicable subheading for the "Dazzling Dreams Feather
Boa," item #862335, 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.
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 J. Wong at 212-466-5538.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division