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NY L83638




April 18, 2005

CLA-2-95:RR:NC:SP:225 L83638

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6116.93.8800; 6115.12.2000; 6117.10.2030

Ms. Skye De La Rosa
The Paper Magic Group, Inc.
1107 Broadway, Suite 1414
New York, NY 10010

RE: The tariff classification of costumes, a pair of gloves, tights, and a boa from China.

Dear Ms. De La Rosa:

In your letter dated March 24, 2005, you requested a tariff classification ruling.

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

Style number 6803387, Hello Kitty Cowgirl, is a medium toddler costume that consists of a textile white and blue dress, a pink vest, a pink scarf, a white headband decorated with a flower, and pink boot covers. The dress imparts the essential character and is decorated in front with the words “Hello Kitty” above a silk-screened kitten dressed in the costume. Although the dress has a well-made neck and seams, it has a flimsy waist, a flimsy hook and loop tab closure, flimsy visible overlock stitching at the arms and closure edges, and a visible raw hem. Style number 6803393 is the same exact costume in the large toddler size. Both costumes meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

Style number 6803395, Hello Kitty Witch, is a medium infant costume that consists of a 100% polyester dress with attached cape and a headband, with the dress imparting the essential character. The red dress is decorated in front with a silk-screened kitten wearing the costume and riding a broomstick above the words “Hello Kitty.” Although the dress has two layers and a well-made neck, it has flimsy seams, a flimsy hook and loop tab closure, and flimsy visible overlock stitching at the arms, closure and hem. Style number 6803383 is the same exact costume in the large toddler size. The headband is decorated with an attached cone-shaped black witch hat. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

Style number 6530785, Hello Kitty Gloves, are a pair of gloves that you state are made of 100% polyester knitted fabric featuring a hemmed bottom. Glued to the backside wrist area are knitted fabric pieces that resemble a flat bow. The image of a cat and “Hello Kitty” are printed across the backside knuckle area.

Style number 6541985, Hello Kitty Tights, is a pair of pink tights decorated with a pattern of kitty faces that is made of 100% nylon above 67 decitex.

Style number 6520425, Hello Kitty Boa, is a pink and silver textile boa that is made of 90% nylon and 10% polyester and decorated with silver and pink metallic sequins. The boa measures approximately 52” in length and will be packaged on a hangtag.

Style number 6807873, My Little Pony Pegasus Fairy, is a medium costume for a toddler that consists of a polyester and nylon dress, silver and pink wings, and a plastic metallic silver and pink tiara, with the dress imparting the essential character. Although the dress has well-made styling of the sleeves, front, skirt, and has a drop waist and well-constructed neck, it has flimsy construction of the waist and seams, flimsy elastics sewn directly to the fabric of the arms, a flimsy hook and loop closure tab, and flimsy visible overlock stitching of the arms, hem, and closure. Style number 6807874 is the same costume in the large toddler size. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

The applicable subheading for style number 6803387/6803393, Hello Kitty Cowgirl, style number 6803395/6803383, Hello Kitty Witch, and style number 6807873/6807874, My Little Pony Pegasus Fairy, 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 number 6530785, Hello Kitty Gloves, will be 6116.93.8800, HTS which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: of synthetic fibers: Other: Other: Without fourchettes.” The rate of duty will be 18.6% ad valorem. Style 6530785, Hello Kitty Gloves, falls within textile category designation 631.

The applicable subheading for style number 6541985, Hello Kitty Tights, will be 6115.12.2000, HTS, which provides for "Panty hosehosieryOther: Of synthetic fibers, measures per single yarn 67 decitex or more: Other." The rate of duty will be 14.9% ad valorem. The pair of tights falls within textile category designation 659.

The applicable subheading for style number 6520425, Hello Kitty Boa, will be 6117.10.2030, HTS, which provides for "Other made up clothing accessories, knitted or crocheted; parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other." The rate of duty will be 11.3% ad valorem. The nylon and polyester boa falls within textile category designation 659.

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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