The tariff classification of a child's feather boa from China

NY C88185 June 5, 1998 CLA-2-95:RR:NC:SP:225 C88185 CATEGORY: Classification TARIFF NO.: 9505.90.6000 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