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NY K82679




February 25, 2004
CLA-2-95:RR:NC:SP:225 K82679

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Bettie Jo Shearer
Geologistics Americas Inc.
Majestic Airport Center
2500A Sullivan Road
College Park, GA 30337

RE: The tariff classification of Textile Costumes from China and Taiwan

Dear Ms. Shearer,

In your letter dated January 26, 2004, received in this office February 10, 2004, you requested a tariff classification ruling on behalf of your client Childcraft Education Corporation.

The assortment is called Role Reversibles and consists of a Police/Carpenter, Nurse/Engineer, Doctor/Farmer, and Postal Worker/Fire Chief. A sample of the Postal Worker/Fire Chief was provided. Similar to a pinny, the 100% cotton item slips over the head and is held in place by a belt that closes with a hook and loop fastener. Information about the character is screen printed on the fabric. The neck, sides and bottom edges are finished with an overlock stitch. To change character, the pinny is turned inside out and the other character is now on the surface. Your sample is returned as requested.

If the other items in the assortment are constructed in the same manner, the assortment will be considered costumes that meet the flimsy and non-durable requirements for classification within Heading 9505.

The applicable subheading for the assortment Role Reversibles 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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