The tariff classification of a "Play ‘N Pretty Fantasy Wing & Wand" assortment from China.

NY K82915 February 5, 2004 CLA-2-95:RR:NC:SP:225 K82915 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 9505.90.6000 Ms. Alla Kramnik FunRise Toy Corp. 6115 Variel Ave., Woodland Hills, CA 91367-3727 RE: The tariff classification of a “Play ‘N Pretty Fantasy Wing & Wand” assortment from China. Dear Ms. Kramnik: In your letter dated January 28, 2004, you requested a tariff classification ruling. You submitted a sample of a “Play ‘N Pretty Fantasy Wing & Wand” assortment identified as item number 22619. The assortment consists of a “Ballerina (Pink)” identified as item number 22663, a “Fairy (Lavender)” identified as item number 22661, and an “Angel (White)” identified as item number 22662. The “Ballerina (Pink)” consists of a pair of mesh textile wings that measure approximately 9 inches in height and 11 inches across and a plastic toy wand packaged together on a cardboard hangtag. The mesh wings are outlined in wire to retain their shape and covered in pink faux fur. The wings have white elastic bands in back for securing to the shoulders. The toy wand measures approximately 14 inches in length, has silver glitter inside it, and is decorated with pink ribbons and a pink textile “rose” on top. The item is a dress-up set intended to provide frivolous amusement for a child role-playing as a ballerina. The “Angel (White)” consists of mesh textile wings that measure approximately 9 inches in height and 11 inches across and a plastic toy wand packaged together on a cardboard hangtag. The mesh wings are outlined in wire to retain their shape and covered in white faux fur. The wings have white elastic bands in back for securing to the shoulders. The toy wand measures approximately 14 inches in length, has white foam inside it, and is decorated on top with plastic stars, a pink textile butterfly, and blue and white ribbons. The item can not be classified as an outfit, as an angel does not represent a person, profession, work or recreation. Therefore, the item will be classified as a costume. The “Fairy (Lavender)” consists of mesh textile wings that measure approximately 9 inches in height and 11 inches across and a plastic toy wand packaged together on a cardboard hangtag. The mesh wings are outlined in wire to retain their shape and covered in purple faux fur. The wings have purple elastic bands in back for securing to the shoulders. The toy wand measures approximately 14 inches in length, and is decorated on top with pink, blue and silver ribbons, purple faux fur, a pink textile heart, and mesh decorated with silver and gold glitter. The item can not be classified as an outfit, as a fairy does not represent a person, profession, work or recreation. Therefore, the item will be classified as a costume. The applicable subheading for the “Ballerina (Pink)” identified as item number 22663 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free. The applicable subheading for the “Fairy (Lavender)” identified as item number 22661 and the “Angel (White)” identified as item number 22662 will be 9505.90.6000, HTS, 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. 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division