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NY K81016




November 26, 2003
CLA-2-95:RR:NC:SP:225 K81016

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Jack Holland
Seasons Best, Inc.
11260 Cornell Park Dr. #702
Cincinnati, OH 45242

RE: The tariff classification of five textile costumes from China

Dear Mr. Holland:

In your letter dated November 4, 2003 you requested a tariff classification ruling.

Each child sized costume consists of a jumpsuit and a hood style head covering. Item 20096, Little Zebra Costume, is a black and white striped jumpsuit with a tail attached. It has a slit in the back, tie closure and thin elastics sewn to the arms and legs with an overlook stitch. The head covering ties under the chin. It has two well-made ears and a black textile mane, creating the head of the Zebra.

Item 20094, Little Panda Costume, has a white body and black legs, arms and tail. It has a slit in the back, tie closure and thin elastics sewn to the arms and legs with an overlook stitch. The white head covering ties under the chin. It has two well made black and white ears and two plastic eyes sewn onto small black textile pieces, creating the face of the Panda.

Item 20093, Little Chicken Costume, has a white body with a bright red chest piece and bright red tail. It has a slit in the back, tie closure and thin elastics sewn to the arms and legs with a straight stitch. The arms and legs have jagged edges. The head covering ties under the chin. It has a bright red comb, yellow beak and two plastic eyes sewn onto the hood creating the face of the chicken.

Item 20091, Little Bunny Costume, has a white body with a large pink chest piece and small white tail. It has a slit in the back, tie closure and thin elastics sewn to the arms and legs with an overlock stitch. The head covering ties under the chin. It has two well-made large pink and white ears and textile tufts, creating the head of the bunny.

Item 20094, Little Duck Costume, has a yellow body with a bright orange chest piece and duck tail in the back. It has a slit in the back, tie closure and thin elastics sewn to the arms and legs with a straight stitch. The arms and legs have jagged edges. The head covering ties under the chin. It has a bright orange beak and two plastic eyes sewn onto the hood creating the face of the duck.

We are limited to five items on a binding ruling request. Your samples are being returned as you requested. These costumes meet the flimsy and non-durable requirements for classification within Heading 9505.

The applicable subheading for items 20091, 20093, 20094, 20095 and 20096 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

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 J. Wong at (646) 733-3026.

Sincerely,

Robert B. Swierupski
Director,

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