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NY L83359




April 6, 2005

CLA-2-95:RR:NC:SP:225 L83359

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

You submitted the following samples:

Style 2358-FE, Fairy Precious Deluxe Princess Fairy, is a costume that consists of a pink polyester dress, a polyester pink and gold overskirt, a tiarra, and a pair of attachable gold textile wings, with the dress imparting the essential character. Although the dress has well-made raglan sleeves and well-made seams, it has flimsy ¼” elastic sewn at the neck with overlock stitching, flimsy construction of the waist, flimsy ¼” elastic sewn mid-arm with overlock stitching, a flimsy hook and loop closure, and overlock stitching at the bottom hem and closure.

Style 2359-FE, Fairy Precious Deluxe Sorceress Fairy, is a costume that consists of a blue and pink polyester dress, a blue and pink overskirt, a tiara, and a pair of attachable blue textile wings, with the dress imparting the essential character. Although the dress has well-made raglan sleeves and a two layer top, it has flimsy ¼” elastic sewn at the neck with overlock stitching, flimsy construction of the waist, flimsy elastics at the arms and sleeves, a flimsy hook and loop closure, and overlock stitching at the bottom hem and closure.

Style 5054, Aurora Standard, is a costume that consists of a pink polyester dress, apron, and headpiece, with the dress imparting the essential character. Although the dress has well-made collars and seams, it has flimsy construction of the neck with ¼” elastic sewn with overlock stitching, flimsy construction of the waist, a flimsy string tie closure, and flimsy overlock stitching at the arms, hem, and closure.

Style 5055, Tinkerbell Standard, is a costume that consists of a green polyester dress and inflatable silver wings, with the dress imparting the essential character. Although the dress has well-made styling (2 layer skirt of polyester with a nylon outer mesh), it has flimsy construction at the neck and waist with visible overlock stitching, a flimsy string tie closure, and visible overlock stitching at the arms, bottom hem, and closure.

Your costumes meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule, and are being returned as requested.

The applicable subheading for style, 2358-FE, Fairy Precious Deluxe Princess Fairy, style 2359-FE, Fairy Precious Deluxe Sorceress Fairy, style 5054, Aurora Standard, and style 5055, Tinkerbell 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.

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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