The tariff classification of a "Ballet Dress Up" from China.

NY K86685 June 21, 2004 CLA-2-95:RR:NC:SP:225 K86685 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9503.90.0080; 7117.90.5500; 7117.90.7500; 9615.11.4000; 4202.92.4500 Mr. Armando Rivas Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of a “Ballet Dress Up” from China. Dear Mr. Rivas: In your letter dated June 9, 2004, you requested a tariff classification ruling. You submitted a sample of a “Ballet Dress Up” identified as item number 319541, which consists of a flimsy pink tutu, a pair of pink cloth ballet shoes, a silver toy wand, a plastic imitation pearl necklace, a plastic ring, a pink tiara, and a polyvinyl chloride (PVC) carrying bag. The tutu has two layers and a ¼” elastic band sewn directly to the waist with an overlock stitch. The tutu meets the flimsy and non-durable requirements for classification within Heading 9505. The pink ballet shoes have elasticized ankles, with white faux fur and a silver star on the toes. The toy wand is decorated on top with faux pink fur and silver beads strung onto metal wire in the form of a star. The tiara is made of textile-covered plastic in a horseshoe shape, with faux pink fur in front. Attached to the top of the tiara are silver beads strung onto metal wire that form crown-like arcs. The tiara is of the kind that normally serves to enhance one’s appearance by keeping the hair in place. The plastic imitation pearl necklace is colored pink to match the color of the tutu. The plastic silver ring is decorated with faux pink fur. The carrying bag is a barrel bag form of travel bag that measures approximately 12 inches in height and 7-1/4 inches in diameter and has zippers at its top and bottom. It is wholly of clear polyvinyl chloride (PVC) plastic sheeting, which is approximately 10 millimeters thick. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The “Ballet Dress Up” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. The carrying bag is not considered the normal packaging for the costume, and has independent utilitarian use. Therefore, the carrying bag and its contents must be classified separately. The applicable subheading for the tutu 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. The applicable subheading for the cloth shoes and toy wand will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free. The applicable subheading for the plastic imitation pearl necklace and the plastic silver ring if valued not over 20 cents per dozen pieces or parts will be 7117.90.5500, HTS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem. The applicable subheading for the plastic imitation pearl necklace and the plastic silver ring if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free. The applicable subheading for the tiara will be 9615.11.4000, HTS, which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% ad valorem. The applicable subheading for the carrying bag (barrel bag form of travel bag) will be 4202.92.4500, HTS, which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20% ad valorem. Your sample is being returned as requested. 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