CLA-2-95:RR:NC:SP:225 L83971
Mr. Geoffrey Greenberg
Creative Designs International, Ltd.
207-208 East Pennsylvania Blvd.
Feasterville, PA 19053
RE: The tariff classification of Textile Costumes from China
Dear Mr. Greenberg:
In your letter dated April 13, 2005 you requested a tariff classification ruling.
Item 88974, Barbie Princess Dress, consists of a dress. The dress has two styling features, one well-made construction feature and two embellishments. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505.
Item 88975, Barbie Princess Dress, consists of a dress. The dress has two styling features, one well-made construction feature, and five embellishments. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505.
Item 88976, Barbie Princess Dress, consists of a dress. The dress has one styling feature, one well-made construction feature and three embellishments. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505.
Assortment 67086, Barbie Princess Dress Assortment, consists of three dresses. The dresses in this assortment are items #88974, 88975, and 88976 detailed above. The dresses of this assortment meet all the requirements for classification within Heading 9505.
Item 88873, Barbie Ballerina Dress, consists of a dress. The dress has one styling feature, six embellishments, and one well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505.
The applicable subheading for Items #88974, #88975, #88976, #67086, #88873 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 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division