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NY K84347




April 1, 2004
CLA-2-95:RR:NC:SP:225 K84347

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of Textile Costumes from China

Dear Mr. August:

In your letter dated March 12, 2004 you requested a tariff classification ruling.

1162 and 1162H, Plus Size Rainbow Witch, consists of a cape, dress, witch hat and belt. The black cape decorated with shinny multicolored stars is unlined knit polyester finished with over-lock stitching and having a string tie closure at the neck. The black dress is also knit polyester with one styling feature at the cuff. Overlock or raw edges finish the dress. The cape provides the essential character of this costume.

5059 and 5059H, Adult Fallen Angel and 5740 and 5740H Plus Size Fallen Angel, consists of a dress with belt, angel wings and a halo headpiece. The plain black dress has one styling feature. Overlock or raw edges finish the dress.

5737 and 5737H, Glitter Web Witch, consists of a dress with belt, and witch hat. The plain black dress has one styling feature, an elaborate cuff. Overlock or raw edges finish the dress.

5445 and 5445H, Tiki Warrior Costume, consists of a muscle shirt, pants, grass skirt, grass bracelets, facemask, boot tops and a necklace. The shirt is padded to simulate muscles in the chest and arm areas. . Overlock or raw edges finish the shirt. It is the essential character of the set.

The essential character costume of each of these sets meets the flimsy and non-durable requirements for classification within Heading 9505. Your samples are returned as requested, except for the Fallen Angel costume that is being kept for training purposes.

The applicable subheading for Items 5059, 5059H, 5740, 5740H, 5737, 5737H, 1162, 1162H, 5445 and 5445H 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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