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NY K89973




October 26, 2004
CLA-2-95:RR:NC:SP:225 K89973

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of costumes from China.

Dear Mr. Shostak:

In your letter dated October 8, 2004, you requested a tariff classification ruling.

You submitted samples of the following flimsy costumes:

Item number 6805750, “Divine Witch”, consists of a dress, overgarment and a cone-shaped witch hat, with the essential character imparted by the overgarment. The black dress is constructed of knit polyester fabric, and features raw arms, bottom and neck. The overgarment and witch hat are constructed of knit nylon mesh with a spider web design. The overgarment features flimsy construction of the neck, a flimsy closure (string tie), and raw hems at the arms and bottom. The costume meets the flimsy non-durable requirements for classification in Chapter 95.

Item number 6807820, “Pirate Queen”, consists of a foam pirate hat, a foam belt, polyester woven pants, and a polyester knit dress, with the dress imparting the essential character. The purple dress has flimsy construction at the waist (single stitch), flimsy tab closure, overlock stitch at the neck and raw edges at the bottom hem. The white pirate pants have ¼” elastic single stitched at the waist and raw edges. The black pirate hat and the black and purple belt are both decorated with skull and crossbones. The costume meets the flimsy non-durable requirements for classification in Chapter 95.

Item number 6807830, “Hot Pink Flapper”, consists of a purple polyester knit sequined dress with raw edges and ¼” elastic single stitched at the waist, a polyester knit top with raw edges and a sewn-on sequined purple fabric flower, and a textile headband with three sequined purple fabric flowers. The costume meets the flimsy non-durable requirements for classification in Chapter 95.

Your samples are being returned as requested.

The applicable subheading for item number 6805750, “Divine Witch”, item number 6807820, “Pirate Queen” and item number 6807830, “Hot Pink Flapper” 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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