CLA-2-95:RR:NC:N2:225
Mr. Geoffrey Greenberg
Creative Designs Int’l, LTD
2540 Metropolitan Drive
Trevose, PA 19053-6738
RE: The tariff classification of flimsy costumes from China.
Dear Mr. Greenberg:
In your letter dated March 15, 2007, you requested a tariff classification ruling.
You submitted the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request.
Item 89407, Barbie Fairytopia Elina Fairy Dress, is a textile costume comprised of a dress. Although the dress has two styling features and two well-made embellishments, it has a flimsy neck, waist and seams, flimsy elastic at the back, a flimsy hook and loop tab closure and flimsy edges at the arms, closure and skirt layers.
Item 62274, Disney Princess Enchanted Belle Dress, is a textile costume comprised of a dress. Although the dress has four styling features and four well-made embellishments, it has a flimsy neck, waist and seams, flimsy elastic at the arms and back, a flimsy hook and loop tab closure and flimsy edges at the arms, closure, skirt layers and a styling feature.
Item 62273, Disney Princess Enchanted Belle Dress, is a textile costume comprised of a dress. Although the dress has three styling features and five well-made embellishments, it has a flimsy neck, waist and seams, flimsy elastic at the arms and back, a flimsy hook and loop tab closure and flimsy edges at the arms, closure and skirt layers.
Item 62160, Disney Fairies Tinker Bell Pixies Dress Up Set, is a textile costume comprised of a dress. Although the dress has two styling features and three well-made embellishments, it has a flimsy neck, waist and seams, flimsy elastic at the back, a flimsy hook and loop tab closure and flimsy edges at the closure and skirt layers.
The applicable subheading for item 89407, Barbie Fairytopia Elina Fairy Dress, item 62274, Disney Princess Enchanted Belle Dress, item 62273, Disney Princess Enchanted Belle Dress, and item 62160, Disney Fairies Tinker Bell Pixies Dress Up 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 Wayne Kessler at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division