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NY L82282




February 18, 2005

CLA-2-95:RR:NC:SP:225 L82282

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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 14, 2005, you requested a tariff classification ruling.

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

Style 1713, Pretty Princess, is a costume designed for a child that consists of a pink dress made of polyester with nylon net and a conical shaped hat. Although the dress has well-made styling of multiple layers, it has flimsy overlock stitching at the neck, flimsy single stitching at the waist, flimsy loose stitching at the seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms and hem. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

Style 1722W-FE, Butterfly Baby, is a costume for a child that consists of a purple polyester dress, which imparts the essential character, skirt, headband, and a pair of wings that are attachable via a hook and loop tab. Although the dress has well-made styling of multiple layers, it has flimsy overlock stitching at the neck, flimsy elastic sewn directly to the fabric at the waist, flimsy loose stitching at the seams, a flimsy hook and loop tab closure, and flimsy edges of visible overlock stitching at the arms, hem, and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95, HTS.

Style 1722S-FE, Butterfly Baby, is the smaller toddler-sized version of style 1722W-FE, and also meets the flimsy, non-durable requirements for classification within Chapter 95, HTS.

Style 4801, Jester, is a costume for an adult that consists of a polyester jumpsuit, which imparts the essential character, a four-pointed caplet, hood, and cuffs. The green and black jumpsuit has flimsy overlock stitching at the neck, flimsy loose stitching at the seams, a flimsy hook and loop tab closure, flimsy overlock stitching at the arms, bottom, and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95, HTS.

Style 4807, Armored Knight, is a costume for an adult that consists of a polyester tunic, which imparts the essential character, mask, chest piece, cuffs, and belt. The black tunic has an inner layer and sleeves that resemble gold chain mail. Although the tunic has this well-made multiple layer styling, it has flimsy overlock stitching at the neck, flimsy single stitching of multiple layers at the waist, flimsy loose stitching at the seams, a flimsy hook and loop tab closure, and visible raw edges at the arms bottom, and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95, HTS.

The applicable subheading for style 1713, Pretty Princess, style 1722W-FE, Butterfly Baby, style 1722S-FE, Butterfly Baby, style 4801, Jester, and style 4807, Armored Knight, 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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