CLA-2-95:RR:NC:SP:225 C88189
Mr. Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504
RE: The tariff classification of a costume set 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.
The submitted sample of "Dazzling Dreams Glamour Dress Up n' Trunk," item
#862353, is composed of assorted costume pieces and accessories inside a
cardboard trunk. The retail package includes: 2 tube style tops, 1 skirt with
lace trim, 1 dual use skirt and stole, pink netting for use as a sash, 1
imitation fur stole, 1 fancy collar, a pair of fingerless gloves, capelets, 1
boa, 1 pair of toy shoes, a beaded necklace, a straw hat, 1 crown, 1 headband
and a booklet. The set is designed for children to mix and match the assorted
components in roleplay activity. The booklet contains suggestions on how to
combine the pieces in order to obtain the look of a princess, bride, model,
etc.
The costume garments are considered to be of flimsy construction, lacking
in durability and generally are not recognized as being normal articles of
apparel. Therefore, the item will qualify as an article of fancy dress within
Chapter 95. These costume items are viewed as the essential character of this
GRI 3 set. Your sample is being returned as requested.
The applicable subheading for the "Dazzling Dreams Glamour Dress Up n'
Trunk," item #862353, 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