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E82860 E8 Ruling Active

The tariff classification of a Fairy Princess Set from China

Issued June 10, 1999 by U.S. Customs and Border Protection.

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E8 E82860 (June 10, 1999)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The Fairy Princess Set, item 5604, consists of a tutu, shoes, headband, necklace, earrings, wand and wings. The tutu is made up of a knit net synthetic fabric with an unfinished edge that is cut into triangular points. There is a knit net synthetic/metallic thread fabric overskirt that covers approximately 1/3 of the tutu. The tutu and the tutu overskirt are attached to a thin elastic band with a single straight stitch. A two inch ruffled waistband with raw edges is sewn directly to the fabric with a single straight stitch. The overall finishing touches are such that the garment can be classified as a festive article of 9505 and distinguished from item 5601 with the same name previously ruled on.

CBP rationale

The applicable subheading for The Fairy Princess Set, item 5604, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, ….

Full text

NY E82860 June 10, 1999 CLA-2-95:RR:NC:SP:225 E82860 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Myrna Polikoff Daval 100 Merrick Road, Suite 108 East Rockville Centre, NY 11570 RE: The tariff classification of a Fairy Princess Set from China Dear Ms. Polikoff: In your letter dated May 26, 1999 you requested a tariff classification ruling. The Fairy Princess Set, item 5604, consists of a tutu, shoes, headband, necklace, earrings, wand and wings. The tutu is made up of a knit net synthetic fabric with an unfinished edge that is cut into triangular points. There is a knit net synthetic/metallic thread fabric overskirt that covers approximately 1/3 of the tutu. The tutu and the tutu overskirt are attached to a thin elastic band with a single straight stitch. A two inch ruffled waistband with raw edges is sewn directly to the fabric with a single straight stitch. The overall finishing touches are such that the garment can be classified as a festive article of 9505 and distinguished from item 5601 with the same name previously ruled on. The applicable subheading for The Fairy Princess Set, item 5604, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, …. Other: Other”. The rate of duty will be free. 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 Alice Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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