The tariff classification of a costume set from China

NY C88189 June 9, 1998 CLA-2-95:RR:NC:SP:225 C88189 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 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