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NY L83024




April 6, 2005

CLA-2-95:RR:NC:SP:225 L83024

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6204.53.3020

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 March 11, 2005, you requested a tariff classification ruling.

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

Style 5056, Jasmine Standard, is a costume that consists of a green polyester top, pants, headband, and apron, with the top imparting the essential character. Although the top has well-made styling of multiple panels, it has flimsy construction of the neck (1/4” thin elastic sewn with overlock stitching), flimsy elastics at the arms and bottom, a flimsy string tie closure, and visible overlock stitching at the arms, hem, and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

Style 5060, Cinderella Standard, is a costume that consists of a blue polyester dress, blue mesh apron, and choker, with the dress imparting the essential character. Although the dress has well-made styling (ruffles sleeves) and well-made seams, it has flimsy construction of the neck (1/4” thin elastic sewn with overlock stitching) and waist, flimsy hook and loop tabs, and visible overlock stitching at the arms, hem, and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

Style 5061, Belle Standard, is a costume that consists of a yellow dress, apron, and headpiece, with the dress imparting the essential character. Although the dress has well-made multiple panel styling and well-made seams, it has flimsy construction of the neck (1/4” thin elastic sewn with overlock stitching) and waist, a flimsy string tie closure, and visible overlock stitching at the hem and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

Style 5076, Snow White Standard, is a costume that consists of a blue and yellow polyester dress, a yellow mesh apron, a red collar with a bow tie, and a headband, with the essential character imparted by the dress. Although the dress has well- made raglan sleeves and well-made seams, it has flimsy construction of the neck (¼” thin elastic sewn directly to the fabric) and waist, flimsy elastic sewn at the arms, a flimsy hook and loop closure, and visible overlock stitching at the arms, hem, and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

Style 5082, Ariel Standard, is a costume that consists of a green woven polyester top and skirt, with the skirt imparting the essential character. The skirt has well-made styling, with multiple fins and two layers at the waist. It also has well-made construction of the waist and well-made hem edges. The costume is considered well-made wearing apparel of Chapter 62.

The applicable subheading for style 5056, Jasmine Standard, style 5060, Cinderella Standard, style 5061, Belle Standard, and style 5076, Snow White Standard, 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 5082, Ariel Standard, will be 6204.53.3020 HTS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: OtherGirls.” The rate of duty will be 16% ad valorem. The polyester woven costume falls within textile category designation 642.

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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