N012380

June 11, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: Classification

TARIFF NO.: 9505.90.6000

Ms. Tracy Beck

Creative Designs Int'l, LTD

2540 Metropolitan Drive

Trevose, PA 19053-6738

RE: The tariff classification of two dress-up trunks from China.

Dear Ms. Beck:

In your letter dated June 4, 2007, you requested a tariff classification
ruling.

You submitted two dress-up trunks, which meet the flimsy, non-durable
requirements for classification within Chapter 95 and are being returned
upon your request.

Item 87389, Dora The Explorer Dress Up Trunk, is a set that consists of
a trunk, three shirts (yellow, purple and green), three matching skirts,
a tiara, two pairs of plastic shoes, a wand, three plastic bracelets, a
pair of wings and a hat. The cardboard trunk is a paper box with paper
hinges and decorated with colorful graphics that depict Dora and covered
by a paper sheath depicting little girls wearing the articles inside the
trunk. The trunk measures approximately 10" in width x 14" in length x
7" in depth, and does not have handles. Although all the garments have
either a styling feature or well-made embellishment(s), the
preponderance of their elements is overwhelmingly flimsy, and imparts
the essential character of the item.

Item 87436, Dora The Explorer Adventure Dress Up Trunk, is a set that
consists of a trunk, three shirts (purple, green and pink), three
matching skirts, a tiara, two pairs of plastic shoes and a pair of
wings. The cardboard trunk is a paper box with paper hinges and
decorated with colorful graphics that depict Dora and covered by a paper
sheath depicting little girls wearing the articles inside the trunk. The
trunk measures approximately 10" in width x 14" in length x 7" in depth,
and does not have handles. Although all the garments have either a
styling feature or well-made embellishment(s), the preponderance of
their elements is overwhelmingly flimsy, and imparts the essential
character of the item.

The applicable subheading for item 87389, Dora The Explorer Dress Up
Trunk, and item 87436, Dora The Explorer Adventure Dress Up 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