The tariff classification of item 62949, Disney Princess Royal Dress Up Trunk, and item 61605, Disney Princess Dress Up Sets, from China

N031695 June 26, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Tracy Beck Creative Designs International, LTD. 2540 Metropolitan Drive Trevose, PA 19053-6738 RE: The tariff classification of item 62949, Disney Princess Royal Dress Up Trunk, and item 61605, Disney Princess Dress Up Sets, from China Dear Ms. Beck: In your letter dated June 17, 2008, you requested a tariff classification ruling. Item 62949, Disney Princess Royal Dress Up Trunk, consists of 3 textile tops and skirts (Sleeping Beauty, Cinderella and Snow White), 1 headband, 1 reversible headband, 1 tiara, 4 fake bracelets, 4 fake rings, 1 fake necklace and fake earrings packaged inside a cardboard trunk. The cardboard trunk is a paper box with cardboard hinges and holes in the side that serve as handles and measures approximately 9" in width x 14" in length x 5-1/2" in depth.. The trunk is decorated with colorful graphics that depict Sleeping Beauty, Cinderella and Snow White, little girls wearing the garments and accessories, and the printed words, “Dress Up Like Sleeping Beauty, Cinderella & Snow White.” Although some of the garments have styling and/or embellishments, the overwhelming preponderance of their elements is flimsy, and imparts the essential character of the item. Item 61605, Disney Princess Dress Up Sets, consists of an assortment of Sleeping Beauty, Snow White and Cinderella textile costume sets that are packaged in cardboard boxes with window displays. Although Sleeping Beauty has a styling feature, a well-made neck, a well-made edge and two well-made embellishments, it has loose overlock stitched seams, thin elastics, a hook and loop tab closure and raw and/or loose overlock stitched edges at the arms, bottom and closure. Although Snow White has four well-made embellishments, it has a loose overlock stitched neck and seams, thin elastics, a hook and loop tab closure, and raw and/or loose overlock stitched edges at the arms, bottom and closure. Although Cinderella has two well-made embellishments, it has a loose overlock stitched neck and seams, thin elastics, a hook and loop tab closure, and raw and/or loose overlock stitched edges at the arms, bottom and closure. All three costume sets of the assortment are considered flimsy costumes of tariff heading 9505. The applicable subheading for item 62949, Disney Princess Royal Dress Up Trunk and item 61605, Disney Princess Dress Up Sets, 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