The tariff classification of a Bunny Dress Up Set from China.

N138764 December 28, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a Bunny Dress Up Set from China. Dear Mr. Morse: In your letter dated December 9, 2010, on behalf of your client, Meijer Distribution, you requested a tariff classification ruling. You submitted a sample of a Bunny Dress Up Set, identified as item number EST104214, which consists of a white round bunny tail stuffed with batting that measures approximately three inches in diameter, a rigid plastic horseshoe-shaped headband with pink and white textile bunny ears permanently attached on top and edged in pink marabou trim, and a pink and white fabric bowtie attached to an elastic band. Each article is covered in glitter. The sample will be returned to you as requested. The applicable subheading for the Bunny Dress Up Set 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/. 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