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NY K84316




March 30, 2004
CLA-2-95:RR:NC:SP:225 K84316

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of costumes from China.

Dear Mr. Levy:

In your letter dated March 17, 2004, on behalf of Dandee International Ltd., you requested a tariff classification ruling.

You submitted samples of three plush costumes, which are being returned as requested.

Item number H478828, “Romper Suit Plush Lion Costume With A Hood”, is a textile lion costume designed to be worn by a toddler for Halloween. The front panel of the costume has a lion’s face that has been sewn on, and a tail that extends from the back panel. The costume is constructed of 100 percent polyester fibers. Although the costume has styling features, such as the sewn on face and tail, it has thin elastics, a string tie closure, and visible overlock stitching at the neck, arms and bottom.

Item number H389646DS-S, “Romper Suit Plush Lady Bug Costume With A Hood”, is a textile ladybug costume designed to be worn by a toddler for Halloween. Black patches of fabric have been sewn onto the red front and back panels to represent the spots on a ladybug. The costume is constructed of 70 percent acrylic and 30 percent polyester fabric with raw edges. Although the costume has styling features, such as the spots, it has thin elastics, a string tie closure, and visible overlock stitching at the neck, arms and bottom.

Item number, H21487, “Romper Suit Plush Honey Bee Costume With A Hood”, is a textile honey bee costume designed to be worn by a toddler for Halloween. The front and back panels are constructed of multiple strips of yellow and black fabric sewn together to appear like the stripes of a honey bee. At the bottom of the costume are pieces of fabric sewn together to give the appearance of a pot of honey. The costume is constructed of 100 percent polyester fibers. Although the costume has styling features, such as honey pot, it has, a string tie closure, and visible overlock stitching at the neck, arms and bottom.

These costumes meet the flimsy and non-durable requirements for classification within Heading 9505.

The applicable subheading for item number H478828, “Romper Suit Plush Lion Costume With A Hood”, item number H389646DS-S, “Romper Suit Plush Lady Bug Costume With A Hood”, and item number, H21487, “Romper Suit Plush Honey Bee Costume With A Hood”, 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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