The tariff classification of a "Woodland Princess" from China.

NY K86909 June 16, 2004 CLA-2-95:RR:NC:SP:225 K86909 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9503.90.0080; 6217.10.8500; 4202.92.4500 Ms. Pat Beals Teetot & Company, Inc. 190 E. Crowther Avenue, Suite D Placentia, CA 92870 RE: The tariff classification of a “Woodland Princess” from China. Dear Ms. Beals: In your letter dated May 11, 2004, you requested a tariff classification ruling. You submitted a sample of a “Woodland Princess” identified as item number 40-740, which consists of a polyester satin dress with a black belt and tie cord closure stitched into its side seams, a white textile cape, a pair of gold cloth shoes, a textile headband, and a PVC travel bag. The dress is royal blue, red and yellow with flimsy construction at the waist (1/4” elastic sewn directly to the fabric with a single stitch), flimsy elastics (1/4” elastic sewn directly to the fabric with an overlock stitch at the top and the arms), flimsy closures (hook and loop tabs), and flimsy visible overlock stitch at the neck, arms, and bottom hem. The textile cape has a folded over and turned 3” collar, overlock stitching at its edges, and a ribbon tie closure. The dress and cape meet the flimsy and non-durable requirements for classification within Heading 9505. The gold cloth shoes are flimsy in construction and resemble slippers. The shoes lack lining and have a sole containing plastic scuff dots. The textile headband is an elastic headband with a woven fabric red bow. All the articles are packaged inside a zippered two handle travel bag of clear polyvinyl chloride (PVC) plastic sheeting that measures approximately 14 inches in height x 14 inches across and opens into two halves that fold flat. 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 “Woodland Princess” 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 PVC travel bag is not considered the normal packaging for the costume, and has independent utilitarian use. Therefore, the PVC travel bag and its contents must be classified separately. The applicable subheading for the dress and cape 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 gold cloth shoes 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 elastic headband with woven fabric bow will be 6217.10.8500, HTS, which provides for "Other made up clothing accessories… Accessories: Other: Headbands, ponytail holders and similar articles." The rate of duty will be14.6% ad valorem. The applicable subheading for the PVC 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