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NY K84873




March 31, 2004
CLA-2-95:RR:NC:SP:225 K84873

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 March 17, 2004, you requested a tariff classification ruling.

You submitted the following costume samples:

Item numbers 1130C & 1130CH, Adult 2 Piece Got Busted, and item numbers 1176C & 1176CH, Plus Size 2 Piece Got Busted, are bright orange “prison” costumes that consist of a top, pants and a pair of toy handcuffs. The top of the costume has the inmate’s number on the front and the words “GOTBUSTED PENITENTIARY” on the back. The textile portions of these costumes are constructed from a woven polyester, rayon and cotton blend material. All edges are finished with visible overlock stitching, and the waist has a narrow elastic band sewn with a single stitch. Items 1130C and 1176C are packaged in a poly bag with a photo insert. Items 1130CH and 1176CH are the same items packaged on a hanger with a photo insert.

Item numbers 5444 & 5444H, Adult Ghost, item numbers 5751 & 5751H, Plus Size Ghost, and item numbers 5891 & 5891H, Child Ghost, are white ghost costumes that consist of a white robe made of knit polyester with matching hood and gloves. Although, there is well made styling (sleeves) and construction (bias tape), there is a flimsy closure (string tie) and visible raw edges at the arms and bottom. Item 5444 is this costume packaged in a polybag with a photo insert. Item 5444H is the same costume packaged on a hanger with a photo insert. The Plus Size Ghost is the same as the Adult Ghost except for size. Item 5751 is the costume packaged in a polybag with a photo insert. Item 5751H is the same item packaged on a hanger with a photo insert. The Child Ghost is the same as the Adult Ghost and the Plus Size Ghost except for size. Item 5891 is this costume packaged in a polybag with a photo insert. Item 5891H 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 1130C & 1130CH, Adult 2 Piece Got Busted, and Item numbers 1176C & 1176CH, Plus Size 2 Piece Got Busted, Item numbers 5444 & 5444H, Adult Ghost, item numbers 5751 & 5751H, Plus Size Ghost, and item numbers 5891 & 5891H, Child Ghost, 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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