The tariff classification of two Disney Princess sets from China

N237045 January 30, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073, 6116.93.8800 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of two Disney Princess sets from China Dear Mr. Cervantes: In your letter dated December 31, 2012, you requested a tariff classification ruling. Two samples were received with your inquiry. The first item is the Disney Princess Cinderella Deluxe Cape and Tiara Set. The item consists of plastic tiara/hair slide and a blue capelet which is suitable for a very small child. Both the tiara and a decorative medallion on the capelet have a picture of a Disney princess on them. The capelet is not an article of fancy dress nor does the set create a costume. Both items are intended to be used by a child to dress-up like a princess or a glamorous lady. The Disney Princess Cinderella Deluxe Cape and Tiara Set is principally designed for the amusement of young girls between 3 and 6 years of age. The second item is the Disney Princess Glamour Glove Set. It consists of two blue polyester knit gloves which resemble the princess gloves that Disney princesses wear. You suggest that the pair of gloves should be classified as a dress-up set under heading 9503, Harmonized Tariff Schedule of the United States (HTSUS). However, the gloves on their own do not make a dress-up outfit. CBP has stated that in order to be considered an outfit/toy dress-up set for tariff purposes the set should be made up of two or more different articles that enable a child to act or role-play as grown-up by representing a person, profession, work or recreation. The gloves alone do not satisfy this requirement. Furthermore, Note 1(u) to Chapter 95 excludes “gloves, mittens and mitts.” Therefore, classification in Chapter 95 in precluded. The applicable subheading for the Disney Princess Cinderella Deluxe Cape and Tiara Set will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. The applicable subheading for the Disney Princess Glamour Glove Set will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.6% ad valorem. 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 James Forkan at (646) 733-3025. Sincerely, Thomas J. Russo Director National Commodity Specialist Division