The tariff classification of a child’s costume from China

NY E84782 August 13, 1999 CLA-2-95:RR:NC:SP:225 E84782 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. James F. O’Hara Stein, Shostak, Shostak & O’Hara 515 South Figueroa Street, Suite 1200 Los Angeles, CA 90071-3329 RE: The tariff classification of a child’s costume from China Dear Mr. O’Hara: In your letter dated July 13, 1999 you requested a tariff classification ruling on behalf of your client Imperial Toy Corporation. The article under consideration is part of a series known as the “Petite Miss Fashion Model Collection”. The submitted sample, identified as item 5648, is labeled “Sequin Star!” The product consists of a textile skirt, plastic bracelet, four plastic rings, a fashion model ID card, a model’s fact sheet and a model’s schedule which are printed on the cardboard hanger-style package for cut out by the child. The skirt is made of sequin fabric with raw cut edges all around. A strip of raw cut material (1 1/4" wide) has been applied at the waist to a thin piece of elastic sewn via single stitching. The set is designed for a child to pretend to be a glamorous model. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ” GRI 3 states, in pertinent part, the following: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Item 5648 is considered a set whose essential character is imparted by the textile skirt. The skirt contains no elaborate styling features and is considered to be of flimsy or non-durable construction. The article qualifies for classification within Chapter 95. The applicable subheading for item 5648 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division