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NY L83493




April 8, 2005

CLA-2-95:RR:NC:SP:225 L83493

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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:

Item number HWG-005-AM-12, Men’s Clown Costume, consists of a red polyester knitted fabric jumpsuit and a polyester knitted fabric hat with a checkerboard pattern. The jumpsuit imparts the essential character and has white fabric with three circles at its neck and a yellow, purple, green, and pink checkerboard pattern on its chest. The jumpsuit has flimsy visible overlock stitching construction of the neck, flimsy elastics sewn directly to the fabric at the arms and ankles, a flimsy closure of hook and loop tabs, and visible overlock stitching at the arms, ankles, and closure.

Item number HWG-005-AM-14, Men’s Mummy Costume, consists of a grayish white polyester knitted fabric jumpsuit decorated with bandage strips and a grayish white mask, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the neck, a flimsy closure of hook and loop tabs, and visible overlock stitching at the arms, ankles, and closure.

Item number HWG-005-AW-11, Women’s Witch Costume, consists of a black polyester knitted fabric two layer dress and a black cone-shaped hat, with the dress imparting the essential character. The dress is decorated with a spider web/spider pattern at its neck and on its nylon mesh wrists. The dress has flimsy construction of the neck, a flimsy closure of hook and loop tabs, visible overlock stitching at its closure, and visible raw edges at its hem.

All of the costumes meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule, and are being returned upon your request.

The applicable subheading for item number HWG-005-AM-12, item number HWG-005-AM-14, and item number HWG-005-AW-11, 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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