The tariff classification of a child’s dress up kit from China. Correction to Ruling Number N097997.

N104298 June 4, 2010 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 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. Correction to Ruling Number N097997. Dear Ms. Albertini-Bond: This replaces Ruling Number N097997, dated April 13, 2010, which contained a mistake in the classification number. The sheer skirt, which was flimsy, was mistakenly classified in heading 6104. A complete corrected ruling follows. 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, and flimsy seams and edges. 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 the item number GG6024SK skirt 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. 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