Base
N0415952008-10-28New YorkClassification

The tariff classification of Tinkerbell Dress-up Set from China.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Summary

The tariff classification of Tinkerbell Dress-up Set from China.

Ruling Text

N041595 October 28, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 4202.92.3031; 7117.90.7500; 9615.19.6000 Ms. Maria Johnson Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of Tinkerbell Dress-up Set from China. Dear Ms. Johnson: In your letter dated October 3, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Samples have been submitted for a “Tinkerbell Dress-up Play Set’, style number 19146. The set consists of a flower hair clip, bracelet and play pouch for young children to play dress-up. The play pouch is a generic utility pouch constructed with an outer surface of man-made textile material.  The bag is designed for a child to carry personal effects during travel.  It has an unlined main compartment with no additional features.  It has an open top with a hook-and loop-closure.  The pouch measures approximately 7” (W) x 6” (H). The hair clip is composed of a metal clip that is less than two inches long and covered with a four inch diameter polyester flower decorated with an acrylic faux gemstone. The bracelet is a seven inch long flexible wire strung with four metal and nine acrylic beads. The means of closure is two silver-colored clasps. This collection of articles is not considered a costume for Customs purposes as it does not contain a garment or create an image. Additionally, the dress up set contains no toy items and Tinkerbell does not represent or imitate a person, profession or work or recreation. The applicable subheading for the travel utility pouch will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other.” The duty rate will be 17.6 % ad valorem. The applicable subheading for the bracelet will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “imitation jewelry: other: other: valued over 20 cents per dozen pieces or part: other: other.” The rate of duty will be 11% ad valorem. The applicable subheading for the hair clip will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other." The rate of duty will be 11% ad valorem. 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/. 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 Lawrence Mushinske at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

Related Rulings for HTS 4202.92.30.31

Other CBP classification decisions referencing the same tariff code.