CLA-2-95:OT:RR:NC:4:425
Mr. Giovanni Cervantes
Jakks Pacific Inc.
21749 Baker Parkway
Walnut, CA 91789
RE: The tariff classification of costume sets from China.
Dear Mr. Cervantes:
In your letter dated August 24, 2009, but received on September 22, 2009, you requested a tariff classification ruling.
You submitted the following samples, which are being returned upon your request:
Item #30299, Disney Princess Cinderella Disney Princess Dress Up Set, consists of 1 textile skirt, 1 textile top, 1 pair of plastic shoes, 1 purse and 1 plastic tiara. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the top imparts the essential character of the set. The top has a styling feature and well-made embellishments, but a loose stitched neck and seams, thin elastics, a hook and loop tab closure and raw and/or loose overlock stitched edges.
Item #30301, Disney Princess Snow White Disney Dress Up Set, consists of 1 textile skirt, 1 textile top, 1 pair of plastic shoes, 1 purse and 1 plastic tiara. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the top imparts the essential character of the set. The top has a styling feature and well-made embellishments, but a loose stitched neck and seams, thin elastics, a hook and loop tab closure and raw and/or loose overlock stitched edges.
Item #30300, Disney Princess Aurora Disney Dress Up Set, consists of 1 textile skirt, 1 textile top, 1 pair of plastic shoes, 1 purse and 1 plastic tiara. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the top imparts the essential character of the set. The top has two styling features and well-made embellishments, but a loose stitched neck and seams, thin elastics, a hook and loop tab closure and raw and/or loose overlock stitched edges.
The applicable subheading for item #30299, Disney Princess Cinderella Disney Princess Dress Up Set, item #30301, Disney Princess Snow White Disney Dress Up Set, and item #30300, Disney Princess Aurora Disney 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.
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").
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/.
We are unable to rule on item #89992, Barbie I Can Be…Ballerina Dress Up Set, and item #89988, Barbie I Can Be…Bride Dress Up Set, due to their large number of articles that must be classified in their own respective tariff subheadings which are unrelated to one another. Should you still wish a binding ruling on item #89992, Barbie I Can Be…Ballerina Dress Up Set, please submit the textile top and textile skirt together on one ruling request, the doll bouquet, doll shoes and doll tiara together on a separate ruling request, and provide individual ruling requests for the ballerina slippers, the plastic ballerina tiara, and the artificial flower bouquet.
Should you still wish a ruling for item #89988, Barbie I Can Be…Bride Dress Up Set, please pair the textile top and skirt on one ruling request, group the doll shoes, doll tiara with veil and doll bouquet together on a different ruling request, pair together the fake earrings and fake ring in a box on a separate ruling request (along with their value breakdowns), and present an individual ruling request for the artificial flower bouquet.
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