The tariff classification of children’s hair accessories and costumes from China.

N074516 September 28, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 4202.22.8050, 7117.90.5500, 7117.90.7500, 5609.00.4000, 6204.43.4040, 9505.90.6000 Mr. Giovanni Cervantes Jakks Pacific Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of children’s hair accessories and costumes from China. Dear Mr. Cervantes: In your letter dated August 26, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Items 26007 Disney Mickey Mouse Club House Minnie’s Accessory Set, 30403 Disney Princess Ariel Sparkle Dress, 30405 Disney Princess Sleeping Beauty Sparkle Dress, 30402 Disney Princess Cinderella Sparkle Dress, and 30404 Disney Princess Snow White Sparkle Dress. Item 26007 Disney Mickey Mouse Club House Minnie’s Accessory Set consists of a novelty handbag, pendant, ring and an item you refer to as a bow. The novelty handbag is constructed with an outer surface of man-made textile material. The plastic clip-on pendant and ring are for the personal adornment of children. The item you refer to as a bow is a ponytail holder that is constructed of rubber cord that is textile covered, with an attached woven fabric textile bow. You state that you believe the Item 26007 Accessory Set is properly classified under subheading 9503.70.0000, currently 9503.00.0080, as a dress up set. In addition, you cite ruling J84949, dated May 28, 2003, as support for you claim. However, the assortment in that ruling was not age appropriate and your assortment is age appropriate. An addition, Item 26007 does not meet the criteria to be considered a dress up set as it is not made up of any toy items nor is the item specific to any type of recreation, work, person or profession. The item is not a good put up in sets for retail sale because the items, a handbag, pendent, ring and ponytail holder do not meet a particular need or carry out a specific activity. The applicable subheading for the Item 26007 novelty handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% ad valorem. The applicable subheading for the Item 26007 clip-on pendant and ring, valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation jewelry, other (than certain specified kinds): other (than necklaces or religious articles): other than toy jewelry. The rate of duty will be 7.2% ad valorem. The applicable subheading for the Item 26007 clip-on pendant and ring, valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Imitation jewelry, other (than certain specified kinds): other than toy jewelry: Of plastics. The rate of duty will be Free. The applicable subheading for the Item 26007 ponytail holder will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables not elsewhere specified or included; other. The rate of duty will be 3.9% ad valorem. Item 30403 Disney Princess Ariel Sparkle Dress is constructed of a bodice front of woven polyester net fabric and knit polyester fabric, rear bodice of knit polyester fabric, and a skirt of woven polyester fabric and woven polyester net fabric; the essential character is imparted by the woven fabrics. The dress features off-the-shoulder cap sleeves, gathered two layer bodice, two layer ruffled peplum, four layer ruffled skirt, loose overlock stitched neck, reinforced waist, loose overlock stitched seams, thin elastic at the back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves, peplums and skirt ruffles, and sewn-on cameo, and sequins at the neck, shoulder, bodice, waist and skirt ruffle. Item 30405 Disney Princess Sleeping Beauty Sparkle Dress is constructed of a bodice of knit polyester fabric, long sleeves of knit polyester net fabric, and long skirts of woven polyester net fabric; the essential character is imparted by the woven fabric. The dress features an off-the-shoulder look, double layer bodice panel, three layer gathered skirt, double stitched neck, tight single stitch waist, loose overlock stitched seams, thin elastic at the arm strap and back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves, collar, peplum and skirts, and sewn-on cameo, and neck, bodice and peplum galloons. Item 30402 Disney Princess Cinderella Sparkle Dress is constructed of a bodice front of knit polyester fabric and woven polyester fabric, rear bodice of knit polyester fabric, and short sleeves and long skirts of woven polyester net fabric; the essential character is imparted by the woven fabric. The dress features short sleeves, double layer bodice panel, gathered peplum, three layer gathered skirt, loose overlock stitched neck, tight single stitch waist, loose overlock stitched seams, thin elastic at the arm and back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves, peplum and skirts, and sewn-on cameo and bodice galloons. Item 30404 Disney Princess Snow White Sparkle Dress is constructed of front bodice panels of knit polyester fabric and woven polyester fabric, rear bodice of knit polyester fabric, and long skirts of woven polyester net fabric and woven polyester fabric; the essential character is imparted by the woven fabrics. The dress features a removable padded collar, short sleeves, a two layer bodice, a three layer gathered skirt, loose overlock stitched neck, tight single stitch waist, loose single stitched seams, thin elastic at the arms and back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves and skirts, and sewn-on cameo, decorative arm ribbon, and bodice sequins. You state that you believe the costumes are properly classified under subheading 9505.90.6000 as “festive articles.” In addition, you cite ruling N028720, dated May 21, 2008, as support for you claim for Item 30403, ruling N027005, dated May 1, 2008, as support for your claim for Items 30405 and 30402, and ruling N027014, dated May 13, 2008. However, those rulings address costumes where the preponderance of the elements is flimsy. The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. Regarding Items 30403, 30405, and 30402, the overall amount of finishing is such that the costumes are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made. Regarding Item 30404, the overall amount of finishing is such that the costume is flimsy in nature or construction, and lacking in durability; your costume is flimsy. The applicable subheading for Items 30403, 30405, and 30402 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for Item 30404 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. 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division