The tariff classification of a flimsy child’s costume from China
Issued March 20, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
GRI rules applied: GRI 3(b)
Product description
The submitted sample, TRU item no. 746166, Disney Fairy Dress Up Set, consists of a skirt, faux slippers and wings. The skirt is made of woven 100% polyester fabric with a net overlay and embellishments. The skirt has a petal style bottom and an elasticized waist with gold grain ribbon and leaf embellishments. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the skirt imparts the essential character of the set. Although the skirt has two styling features, a well-made waist and well-made embellishment, it has a flimsy hook and loop tab closure and five flimsy edges. This costume is a re-designed flimsy version of a well-made costume previously ruled upon as item #746888. The new dress as designed is considered flimsy.
CBP rationale
The applicable subheading for the Disney Fairy Dress Up Set (#746166) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.
Full text
N008422 March 20, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Maureen Ford Toys "R" Us, Inc. One Geoffrey Way Wayne, New Jersey 07470-2030 RE: The tariff classification of a flimsy child’s costume from China Dear Ms. Ford: In your letter dated March 14, 2007, you requested a tariff classification ruling. The submitted sample, TRU item no. 746166, Disney Fairy Dress Up Set, consists of a skirt, faux slippers and wings. The skirt is made of woven 100% polyester fabric with a net overlay and embellishments. The skirt has a petal style bottom and an elasticized waist with gold grain ribbon and leaf embellishments. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the skirt imparts the essential character of the set. Although the skirt has two styling features, a well-made waist and well-made embellishment, it has a flimsy hook and loop tab closure and five flimsy edges. This costume is a re-designed flimsy version of a well-made costume previously ruled upon as item #746888. The new dress as designed is considered flimsy. The applicable subheading for the Disney Fairy Dress Up Set (#746166) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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