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NY K86304




June 1, 2004
CLA-2-95:RR:NC:SP:225 K86304

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Pat Beals
Teetot & Company, Inc.
190 E. Crowther Avenue, Suite D
Placentia, CA 92870

RE: The tariff classification of a costume from China.

Dear Ms. Beals:

In your letter dated May 21, 2004, you requested a tariff classification ruling.

You submitted a sample of a Jazz Dress Up Set, which consists of a dress and a headband, with the dress imparting the essential character. The red dress has a sequined front and plain satin back with ¼” elastic sewn at the neck with overlock stitching, ¼” elastic sewn on the shoulder straps with overlock stitching, and a hook and loop tab closure at the back of the neck. The elastic red headband is decorated with red sequins and a bow. The costume set will be imported in two styles which will be identical except for size (style number 41-230S for the small size and style number 41-230L for the large size).

This costume meets the flimsy and non-durable requirements for classification within Heading 9505.

Your sample is being returned upon your request.

The applicable subheading for the Jazz Dress Up Set (style number 41-230S and style number 41-230L) 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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