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NY L81927




February 3, 2005

CLA-2-95:RR:NC:SP:225 L81927

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Annalee McKay
Mario Chiodo Studios
70 Washington Street, Suite 425
Oakland, CA 94607

RE: The tariff classification of a costume from China.

Dear Ms. McKay:

In your letter dated January 10, 2005, you requested a tariff classification ruling.

You submitted a sample of a Head Holder Headless Ghost costume identified as style number 5146021. The costume consists of plastic poles, foam padding, a fake neck a fake hand hand, and a black coat. When the costume is worn, one’s own head protrudes through the costume at chest level and rests in the fake hand while the fake neck protrudes from the collar. This gives the illusion of a headless figure carrying his head in his hand. An instruction sheet is included for assembling the costume. The coat imparts the essential character and although the coat has styling features (multiple layers), it has flimsy overlock stitching at the neck, loose stitching at the seams, thin elastic at the top, and overlock stitching at the arms, bottom, and closure. The costume meets the flimsy non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule.

The applicable subheading for the Head Holder Headless Ghost costume identified as style number 5146021 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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