K85061 K8 Ruling Active

The tariff classification of a "I Am A Ballerina" set from China.

Issued April 15, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of a “I Am A Ballerina” set that consists of a pink textile tutu and a pink textile hair band, with the tutu imparting the essential character. The tutu is of flimsy construction with a single stitch elastic waistband and a raw edge bottom. The elastic hair band is decorated with a plastic flower. The articles are designed to work together as a ballerina costume for a child, and will be imported in packaging lettered with the words “I Am A Ballerina.” This costume meets the flimsy and non-durable requirements for classification within Heading 9505. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “I Am A Ballerina” set will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

NY K85061 April 15, 2004 CLA-2-95:RR:NC:SP:225 K85061 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Robert L. Follick Customs & International Trade Consulting Services, Inc. 9835-16 Lake Worth Road, PMB #314 Lake Worth, FL 33467 RE: The tariff classification of a “I Am A Ballerina” set from China. Dear Mr. Follick: In your letter dated April 9, 2004, on behalf of CB Publishing, you requested a tariff classification ruling. You submitted a sample of a “I Am A Ballerina” set that consists of a pink textile tutu and a pink textile hair band, with the tutu imparting the essential character. The tutu is of flimsy construction with a single stitch elastic waistband and a raw edge bottom. The elastic hair band is decorated with a plastic flower. The articles are designed to work together as a ballerina costume for a child, and will be imported in packaging lettered with the words “I Am A Ballerina.” This costume meets the flimsy and non-durable requirements for classification within Heading 9505. Your sample is being returned as requested. The applicable subheading for the “I Am A Ballerina” set will be 9505.90.6000, Harmonized Tariff Schedule of the United States (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

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