The tariff classification of a child’s dress up kit from China.

N097997 April 13, 2010 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 6104.53.2020; 6116.93.8800; 9503.00.0080; 9615.11.5000 Sarah Albertini-Bond Customs Compliance Analyst Dollar Tree Stores 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a child’s dress up kit from China. Dear Ms. Sarah Albertini-Bond: In your letter dated March 15, 2010, you requested a tariff classification ruling. The submitted samples will be returned as you requested. A sample has been submitted of a four piece girl’s dress-up kit called “Princess Expressions.” Included is item number GG6024SK, a sheer skirt with elastic waist made of a polyester/nylon blend. The skirt features plastic gemstones distributed over the surface. The skirt is similar to a tutu and must be worn over the girl’s clothing. Item number FK9004L is a pair of Princess Dress-Up Long Gloves. The gloves measures 11 inches long and are made of polyester fabric. Item number FK1080A is a plastic wand measuring 12 inches long topped with faux pearls, textile ribbon and decorative mesh bow. Item number FKTIARA is a plastic light up tiara. The tiara is adorned with plastic faux jewels and is held in place in the wearer’s hair like a headband. The applicable subheading for item number GG6024SK, Child dress up skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other: Girls”. The duty rate will be 16 percent ad valorem. The applicable subheading for the item number FK9004L fleece glove will be 6116.93.8800, HTS, which provides for “Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes.” The rate of duty will be 18.6 percent ad valorem. The applicable subheading for item number FK1080A wand will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds…parts and accessories thereof…Other." The rate of duty will be free. The applicable subheading for the tiara, item number FKTIARA will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, hair-curlers, and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides, and the like: of hard rubber or plastic: 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division