The tariff classification of Child’s Dress Up Kit from China.

N075895 October 5, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.53.2020, 6505.90.8090, 6117.80.9540, 9615.11.4000, 9503.00.0080, 4911.91.2040 Mr. Bob Sanshuk C.H. Robinson International, Inc. 855 Arthur Avenue Elk Grove Village IL 60007 RE: The tariff classification of Child’s Dress Up Kit from China. Dear Mr. Sanshuk: In your letter dated September 11, 2009, on behalf of Spin Master Inc., you requested a tariff classification ruling. The submitted sample is an Olivia “Dream It, Be It!” Role Play Dress Up Kit consisting of a tutu, hat, arm/leg covers, bows (hair clips), tiara, telescope, ballet slippers, sticker sheet, and trunk. The cardboard trunk resembles a steamer trunk, has a hinged closure, and is considered usual packing for this sort of item. The tutu fits ages 3-6 years and is constructed of a woven satin fabric waistband and knit polyester net fabric skirt; the essential character is imparted by the knit skirt. The tutu features a reinforced hemmed waistband, gathered skirt, and finished hook and loop tab closure; the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The safari-style hat is constructed of nonwoven polypropylene fabric; it features a six-panel crown, faux hatband, and a brim that varies from 2½ to 3½ inches in width. The arm/leg covers are constructed of knit polyester red and white striped fabric; they are cylinder-shaped, elasticized at both ends, and approximately 6½ inches in length. The bows (hair clips) are described as two poly-satin ribbon plastic hair clips-barrettes. The outer appearance of the hairclip is in the form of satin ribbon bows. The tiara is described as a silver spray painted plastic tiara with red glossy tinted painted jewels. The item is constructed of semi-flexible plastic with plastic teeth. There are no plastic gemstones; the tinted paint ops for jewels. The toy telescope is constructed of plastic. The telescope is of flimsy construction that would render it unsuitable for any form of practical use. The toy ballet slippers are constructed of a red satin fabric; the bottom portion of the slipper is a non-skid dot sole. The slippers are not available in assorted sizes and are of a flimsy construction that would render them unsuitable for any form of practical wear by children. The items put up together do not clearly indicate their use as toys. Furthermore, the combination of articles does not represent a particular recreation, person or profession, nor does the item consist mostly of toy items. You submitted a prototype sample and Design Definition Sheet which includes the “Travel sticker sheet”.  The item is an assortment of die-cut printed stickers on self adhesive paper.  The submitted sample illustrates six stickers printed with words and pictures.  The purpose of the sticker assortment is to decorate the travel trunk. The applicable subheading for the tutu will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the safari-style hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem. The applicable subheading for the arm/leg covers will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the hair clips/barrettes and the tiara will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like…and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the toy telescope and ballet slippers will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters…dolls, other toys…parts and accessories thereof, Other.” The rate of duty will be Free. The applicable subheading for the travel sticker sheet will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter: pictures, designs and photographs: Other: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness, 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