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The tariff classification of a "Magical Dress Up Trunk" from China.
Issued April 27, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L84287 (April 27, 2005)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a “Magical Dress Up Trunk” identified as style number 42410 that consists of a polyester pink skirt, a nylon knit pink tutu, a polyester knit aqua and yellow camisole, a lavender skirt, a straw hat, glovelettes, ballet shoes, sleeve puffs, a textile purse, plastic beads, plastic earrings, a plastic tiara, and three plastic rings packaged inside a pink cardboard “trunk” with a window display top. The pink skirt has a well-made embellishment (sewn ribbon), but the rest of the skirt is of flimsy construction. The pink tutu has a well-made waist, but the rest of the tutu is of flimsy construction. The camisole is of flimsy construction. The lavender skirt has a well-made embellishment (sewn ribbon), but the rest of the skirt is of flimsy construction. The “Magical Dress Up Trunk” is a set, with the essential character imparted by the garments that are all of flimsy construction and meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).
CBP rationale
The applicable subheading for the “Magical Dress Up Trunk” 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 L84287 April 27, 2005 CLA-2-95:RR:NC:SP:225 L84287 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Pat Beals Teetot & Company, Inc. 190 East Crowther, Suite D Placentia, CA 92870 RE: The tariff classification of a “Magical Dress Up Trunk” from China. Dear Ms. Beals: In your letter dated April 10, 2005, you requested a tariff classification ruling. You submitted a sample of a “Magical Dress Up Trunk” identified as style number 42410 that consists of a polyester pink skirt, a nylon knit pink tutu, a polyester knit aqua and yellow camisole, a lavender skirt, a straw hat, glovelettes, ballet shoes, sleeve puffs, a textile purse, plastic beads, plastic earrings, a plastic tiara, and three plastic rings packaged inside a pink cardboard “trunk” with a window display top. The pink skirt has a well-made embellishment (sewn ribbon), but the rest of the skirt is of flimsy construction. The pink tutu has a well-made waist, but the rest of the tutu is of flimsy construction. The camisole is of flimsy construction. The lavender skirt has a well-made embellishment (sewn ribbon), but the rest of the skirt is of flimsy construction. The “Magical Dress Up Trunk” is a set, with the essential character imparted by the garments that are all of flimsy construction and meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS). The applicable subheading for the “Magical Dress Up Trunk” 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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