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NY K84985





May 12, 2004
CLA-2-95:RR:NC:SP:225 K84985

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 8, 2004, you requested a tariff classification ruling.

You submitted samples of the following costumes:

Item 1627, Teen Gauze Zombie, is a costume set consisting of a 100 percent knit polyester black hooded robe with gauze trim sewn along the top edge, a rope belt, a gauze caplet, and a black polyester jersey caplet. Although the hood has two layers and the neck has well-made construction, the costume features a string tie flimsy closure and visible raw edges at the arms and bottom. The costume will be packaged in a polybag with a photo insert. Item 1627H is the same costume packaged on a hanger with a photo insert.

Item 5079PC, Shimmering Rose Hooded Rose, is a black hooded robe costume made of 100 percent knit polyester. It is unlined with visible raw edges at the arms, front and bottom. The neck features well-made construction with the red outer edge of the hood forming a string tie closure. The costume will be imported in a polybag with a color insert. Item 5079HPC is the same costume packaged on a hanger with a photo insert.

Item 9743, Toddler Fairy Princess, is a costume set consisting of a 100 percent knit polyester two tone pink dress with a gold lace-up bodice with grommets, gold trimmed drape sleeves, and a color-matched cone-shaped hat with veil. Although the dress has an arm drape with two layers and well-made closures (grommets), it has flimsy elastics and visible overlock stitching at the neck, arms, and bottom. The costume will be packaged in a polybag with a photo insert. Item 9743H 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 Items 1627 & 1627H, Teen Gauze Zombie, Items 5079PC & 5079HPC, Shimmering Rose Hooded Rose, and Items 9743 & 9743H, Toddler Fairy Princess, 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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