# NY I81139

April 29, 2002

CLA-2-95:RR:NC:SP:225 I11839

CATEGORY: Classification

TARIFF NO.: 6102.30.2020; 6104.53.2020; 9503.70.0000

Mr. Joseph R. Hoffacker

Barthco Trade Consultants, Inc.

7575 Holstein Avenue

Philadelphia, PA 19153

RE: The tariff classification of a Fantasy Dress-Up Jacket, Ballet Tu-Tu
Dress-Up Set, and a 5PC Glamour Girl Dress-Up Set from China.

Dear Mr. Hoffacker:

In your letter dated April 11, 2002, on behalf of K.B. Toys, you
requested a tariff classification ruling.

You submitted the following samples:

1.  Item #20225, Fantasy Dress-Up Jacket, consists of a pink glitter
    nylon knit jacket with pink turkey feather trim around its collar
    and waist. The jacket is fastened with a hook and loop closure and
    designed for children aged three years and older.

2.  Item #90669, Ballet Tu-Tu Dress-Up Set, consists of a pink nylon
    knit tutu with an elastic band at the waist and decorated with
    artificial roses, a pair of white textile ballet shoes decorated
    with pink trim and an artificial rose, and a white elastic textile
    headband decorated with an artificial rose. The set is designed for
    children aged three years and older.

3.  Item #20260, 5PC Glamour Girl Dress-Up Set, consists of a purple
    glitter nylon hat decorated with purple feathers, a pair of pink
    glitter ballet shoes trimmed in silver and decorated with purple
    feathers on the toe area, a silver plastic beaded necklace with an
    amulet containing an orange jewel, and a purple glitter nylon
    handbag with gold straps and decorated with purple feathers. The set
    is designed for a girl three years and older to role-play as a
    glamorous lady.

The applicable subheading for Item #20225, Fantasy Dress-Up Jacket, will
be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS),
which provides for Women's or girls' overcoats, carcoats, capes, cloaks,
anoraks (including ski-jackets), windbreakers and similar articles,
knitted or crocheted, other than those of heading 6104: Of man-made
fibers: Other: Girls'. The rate of duty will be 28.6% ad valorem.

The applicable subheading for Item #90669, Ballet Tu-Tu Dress-Up Set,
will be 6104.53.2020, HTS, which provides for "Women's or girls'
suits,...skirts,...knitted or crocheted: Skirts and divided skirts: Of
synthetic fibers: Other, Girls'." The rate of duty will be 16.2% ad
valorem.

The applicable subheading for Item #20260, 5PC Glamour Girl Dress-Up
Set, will be 9503.70.0000, HTS, which provides for other toys, put up in
sets or outfits, and parts and accessories thereof. The rate of duty
will be free.

The Fantasy Dress-Up Jacket falls within textile category designation
635. The Ballet Tu-Tu Dress-Up Set falls within textile category
designation 642. Based upon international textile trade agreements,
products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa
status are the result of international agreements that are subject to
frequent renegotiations and changes. To obtain the most current
information, we suggest that you check, close to the time of shipment,
the U.S. Customs Service Textile Status Report, an internal issuance of
the U.S. Customs Service, which is available at the Customs Web Site at
WWW.CUSTOMS.GOV. In addition, the designated textile and apparel
categories may be subdivided into parts. If so, visa and quota
requirements applicable to the subject merchandise may be affected and
should be verified at the time of shipment.

Item #90669, Ballet Tu-Tu Dress-Up Set, is being classified in
accordance with the Court of International Trade decision in [Rubie's
Costume Company v. United States]{.underline}, No.99-06-00388, Slip
Op.02-14, (CIT Feb.19, 2002). It will be exempt from export visa and
quota requirements if exported prior to June 1, 2002, and entered for
consumption or withdrawn from warehouse for consumption prior to August
1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56,
Pages 13318-13319).

Your samples are being returned as requested.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division