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NY L83632




April 18, 2005

CLA-2-95:RR:NC:SP:225 L83632

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Irene Tsiavos
FunWorld
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China and/or Taiwan.

Dear Ms. Tsiavos:

In your letter dated February 16, 2005, and received on March 23, 2005, you requested a tariff classification ruling.

You submitted the following samples:

Item number 7551, Adult Promotional Elf Set Costume, is a red and green adult-size elf costume made of 100% knit polyester felt fabric that consists of a tunic, a detached collar, a hat, a cord belt, and a pair of shoes, with the tunic imparting the essential character. The tunic has flimsy overlock stitching construction of the neck, a flimsy closure of hook and loop tabs, flimsy edges of visible overlock stitching at the arms and closure, and a visible raw edge at the hem. The hat and shoes are decorated with round gold bells. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

Item number 7554, Plus Size Adult Promotional Elf Set Costume, is the exact same costume as item number 7551 described above, except it is a plus size. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

Item number 7553, Deluxe Velvet Elf Set Costume, is a red and green elf costume made of 100% knit polyester velour fabric that consists of a tunic, a detached collar with bells, a metallic cord belt, a hat with bells, and a pair of shoes with bells, with the tunic imparting the essential character. The tunic has flimsy overlock stitching construction of the neck, a flimsy closure of hook and loop tabs, flimsy edges of visible overlock stitching at the arms and closure, and a visible raw edge at the hem. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

Item number 5904 & 5904H, Adult Mystic Orange Witch, is a costume that consists of a black 100% polyester knit fabric dress, a black choker made of organza ribbon with a hook and loop closure and a black cone-shaped hat made of 100% polyester knit fabric. The long-sleeved dress has an orange front panel that plunges to the hemline and is secured by ten grommets laced with orange ribbon. Orange textile mesh is sewn to the shoulders, and beneath the bottom grommet on each side of the waist. The dress imparts the essential character and has flimsy overlock stitching construction of the neck, flimsy seams, flimsy elastic sewn directly to the fabric at the top, a flimsy closure in back of hook and loop tabs, flimsy visible overlock stitching at the closure and hem, and a visible raw edge at the arms. Item number 5904H is the same costume as item number 5904, except it is imported on a hanger. Both costumes meet the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

The applicable subheading for item number 7551, Adult Promotional Elf Set Costume, item number 7554, Plus Size Adult Promotional Elf Set Costume, item number 7553, Deluxe Velvet Elf Set Costume, and item number 5904 & 5904H, Adult Mystic Orange Witch, 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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