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NY L82696





March 15, 2005

CLA-2-95:RR:NC:SP:225 L82696

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of Textile Costumes from China

Dear Mr. August:

In your letter dated February 16, 2005 you requested a tariff classification ruling.

Items 5909 and 5909H, Child Goth Witch, consists of a dress, a hoop slip, a witch hat, and sleevelets. The dress has several styling features and one well-made edge. However, the remaining edges are overlock, and the seams and both construction features are flimsy.

Items 5104 & 5104H, Adult Goth Witch, are the same as above but sized for adults. Items 5763 and 5763H, Plus Size Goth Spider Princess, are the same as 5909 and 5909H above but sized to fit plus size adults. Your sample is being returned as requested.

The Dress of each of these sets meets the flimsy and non-durable requirements for classification within Heading 9505.

The applicable subheading for Items 5104, 5104H, 5763, 5763H, 5909, and 5909H 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 J. Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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