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NY L81941




February 11, 2005

CLA-2-95:RR:NC:SP:225 L81941

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6114.30.3054

Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Navidad:

In your letter dated January 12, 2005, you requested a classification ruling.

You submitted the following samples, which are being returned upon your request:

Style number 1725, Mini Pep Squad, is a costume designed for a child that is comprised of a purple and white polyester dress decorated with three gold stars across the chest and a gold stripe on each arm, and a pair of purple textile hair bows. Although the dress has a well-made multiple layer collar, it has flimsy thin elastic at the waist, seams constructed with loose stitching, a flimsy hook and loop tab closure, and overlock stitching at the arms and bottom hem. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

Style number 1726, Pint Size Witch, is a one-piece costume designed for a child that is comprised of a black and orange polyester dress decorated with silver strips across the chest, and a black cone-shaped witch hat decorated with orange textile material and silver trim around the brim. The dress has flimsy raw edges at the arm and hem, flimsy overlock stitching at the neck, and a flimsy hook and loop tab closure at the neck. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

Style number 1727, Twirling Ballerina, is a costume designed for a child that is comprised of a pink and white polyester and nylon net dress, a pink elastic headband with a hook and loop tab closure, and pink slippers with elastic ankles and no-skid dots on their soles. Although the dress has well-made multiple layered construction, it has flimsy overlock stitching at the neck, flimsy single stitching at the waist, seams constructed with loose stitching, a hook and loop tab closure at the back of the neck, and overlock stitching at the arms and hem. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

Style number 1728, Tiny Ninja, is a costume designed for a child that is comprised of a jumpsuit imprinted with the words “Tiny Ninja”, an apron, and a red and yellow hat, with the jumpsuit imparting the essential character. The red and black polyester jumpsuit has a well-made gusset in its center, well-made construction of the neck, and well-made serrated shoulder pieces. The costume is considered well-made and classified within Chapter 61 of the HTS.

Style number 1729, Sea Sailing Pirate, is a costume designed for a child comprised of a red and black polyester jumpsuit decorated on the chest with the image of a pirate ship, and a black and white striped textile elastic bandana cap. The jumpsuit has flimsy visible raw edges at the arms and ankles, flimsy overlock stitching at the neck, and a flimsy hook and loop tab closure at the back of the neck. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

The applicable subheading for style number 1725, Mini Pep Squad, style number 1726, Pint Size Witch, style number 1727, Twirling Ballerina, and style number 1729, Sea Sailing Pirate, 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.

The applicable subheading for style number 1728, Tiny Ninja, will be 6114.30.3054, HTS, which provides for “Other garments, knitted or crocheted: of man-made fibers: Other: Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty will be 14.9% ad valorem. The costume falls within textile category designation 659.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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