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NY L83491




April 8, 2005

CLA-2-95:RR:NC:SP:225 L83491

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6204.43.4040

Mr. Joseph R. Hoffacker
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112

RE: The tariff classification of costumes from China.

Dear Mr. Hoffacker:

In your letter dated March 21, 2005, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

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

HWG-006-KB-13, Boy’s Ninja Costume, consists of a red polyester knitted fabric top, pants, and hood, a black fabric belt, and a pair of fighting sticks (nunchaku), with the top imparting the essential character. The top has flimsy overlock stitching construction of the neck, flimsy seams, a flimsy closure of hook and loop tabs, and flimsy 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).

HWG-006-KG-10, Girl’s Princess Costume, consists of a pink polyester woven fabric dress with an outer layer of white and silver at the neck and an outer layer nylon knitted fabric skirt, and a plastic crown decorated with a faux heart-shaped pink jewel. The dress imparts the essential character and has well-made styling with a two layer front and skirt, a well-made ribbon edge construction of the neck, well-made seams, and a well-made ribbon embellishment. The dress is considered well-made and classified within Chapter 62, HTS.

HWG-006-KG-14, Girl’s Fairy Costume, consists of a purple polyester knitted fabric top, a purple polyester knitted fabric/nylon knitted fabric skirt, a pair of purple attachable wings, and a purple headpiece, with the top imparting the essential character. The top has flimsy visible overlock stitching construction of the neck, a flimsy closure of hook and loop tabs, and flimsy visible overlock stitching at the arms, hem, and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95, HTS.

HWG-006-KG-15, Girl’s Hawaiian-Girl Costume, consists of a yellow polyester knitted fabric top, a pink skirt made of 45% polyester woven fabric and 55% polyethylene pink and yellow strips that measure approximately 24” in length and ¼” in width and cover the outside of the skirt, and a lei of polyester flowers strung on a plastic thread. The skirt imparts the essential character, and is not considered a textile. Therefore, the costume is classified in Chapter 95, HTS.

The applicable subheading for item number HWG-006-KB-13, Boy’s Ninja Costume, item number HWG-006-KG-14, Girl’s Fairy Costume, and item number HWG-006-KG-15, Girl’s Hawaiian-Girl Costume, 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 item number HWG-006-KG-10, Girl’s Princess Costume, will be 6204.43.4040 HTS, which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16% ad valorem. The polyester woven costume falls within textile category designation 636.

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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