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NY K83083




February 17, 2004
CLA-2-95:RR:NC:SP:225 K83083

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a toddler costume from China.

Dear Ms. Aldinger:

In your letter dated February 9, 2004, you requested a tariff classification ruling.

You submitted a sample and photographs of a “Trick Or Treat Kids Plush Costume” which is a toddler costume identified as item number 936008. The sample is an acrylic and polyester romper suit with a lion’s face, a furry hood with two ears, and a tail. Although the costume has styling features, such as applique and a tail, it has thin elastics, a string tie closure, and visible overlock stitching at the neck, arms and bottom. The costume is designed for a toddler sized 2T to 5T.

The applicable subheading for the “Trick Or Treat Kids Plush Costume” (Lion) identified as item number 936008 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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