The tariff classification of style 80070, Pixies & Fairies Trunk, from China

N026276 April 18, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Pat Beals Teetot & Company, Inc. 207D West Crowther Placentia, CA 92870 RE: The tariff classification of style 80070, Pixies & Fairies Trunk, from China Dear Ms. Beals: In your letter dated April 2, 2008, you requested a tariff classification ruling. Style 80070, Pixies & Fairies Trunk, consists of a polyester pink dress, a polyester blue skirt, a polyester purple top, a polyester green dress, a cloth purse, a cloth “leaf” hat, a ribbon anklet, a ribbon necklace, cloth shoes and a fake flower wand packaged together as a set inside a cardboard box. The cardboard trunk is a paper box with paper hinges and plastic corners and clasps, and decorated with colorful graphics that depict little girls wearing the articles inside the trunk. The trunk measures approximately 12-1/4" in height x 19" in width x 10-3/4" in depth, and has air holes on each side that each measure approximately 1" in diameter and double as handles. Although all the garments have styling features, the preponderance of their elements is flimsy, and imparts the essential character of the item. The applicable subheading for style 80070, Pixies & Fairies Trunk, 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. 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/. 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”). 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