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NY K84731




April 23, 2004
CLA-2-95:RR:NC:SP:225 K84731

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
Fun•World
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated April 1, 2004, you requested a tariff classification ruling.

You submitted samples of the following costumes:

Item number 1644, Teen Naughty & Nice, is a flimsy costume consisting of a 100 percent knit polyester dress with a sewn-in devil’s tale. The dress is unlined and has no discernible waist. The ends of the sleeves and the bottom of the dress have raw edges, with a flimsy string tie closure in back. The costume has marabou trim tacked just below the neckline. The costume also includes a single angel wing that attaches to the back of the dress with a hook and loop tab, and a cloth covered plastic headband that has both a single devil horn and a small angel halo. The costume is packaged in a polybag with a photo insert. Item number 1644H is the same costume packaged on a hanger with a photo insert.

Item number 5893, Child Naughty & Nice, is the same flimsy costume as the “Teen Naughty & Nice” except that it is sized for children. It is packaged in a polybag with a photo insert. Item number 5893H is the same costume packaged on a hanger with a photo insert.

Item number 9054, Adult Naughty & Nice, is the same costume as the “Teen Naughty & Nice” except that it is sized for an adult. It is packaged in a polybag with a photo insert. Item number 9054H is the same costume packaged on a hanger with a photo insert.

Item number 1546, Toddler Medieval Knight, is a flimsy costume set that consists of a 100 percent knit polyester tunic with belt, shirt, pants, hood, gloves and boot tops, with the tunic imparting the essential character. Although the tunic has well-made construction of the neck, it has flimsy raw edges at the arms and bottom and a flimsy string tie closure. The costume will be packaged in a polybag with a photo insert. Item number 1546H is the same costume packaged on a hanger with a photo insert.

Item number 8705, Child Cheerleader, is a flimsy costume set that consists of a top (blouse), a skirt, and 2 pom poms, with the top imparting the essential character. The top (blouse) is made of 100 percent knit polyester fabric with visible overlock stitching at the neck and the bottom of the blouse and a flimsy string tie closure. The skirt has a double layer of material below the waist area and a single length of sewn elastic. The costume will be packaged in a polybag with a photo insert. Item number 8705H is the same costume packaged on a hanger with a photo insert.

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

The applicable subheading for item numbers 1644 &1644H, Teen Naughty & Nice, item numbers 5893 & 5893H, Child Naughty & Nice, item numbers 9054 & 9054H, Adult Naughty & Nice, item numbers 1546 & 1546H, Toddler Medieval Knight, and item numbers 8705 & 8705H, Child Cheerleader, 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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