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NY L83833




April 21, 2005

CLA-2-95:RR:NC:SP:225 L83833

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Annalee McKay
Mario Chiodo Studios
70 Washington Street, Suite 425
Oakland, CA 94607

RE: The tariff classification of a costume assortment from China.

Dear Ms. McKay:

In your letter dated April 1, 2005, you requested a tariff classification ruling.

You submitted a sample of an Adult Head Holder Assortment, which consists of the following samples that are being returned upon your request:

Style 5146019, Axe Man, is a 100% polyester costume that is comprised of an executioner’s black shirt, a polyurethane foam interior, support tubes, a belt, a hood, a mask, and a fake hand. When the costume is worn, one’s own head protrudes through the costume at chest level and rests in the fake hand while the mask with the hood protrudes from the collar. This gives the illusion of an executioner carrying a decapitated head in his hand. An instruction sheet is included for assembling the costume. The shirt imparts the essential character and has flimsy construction of the neck and seams, flimsy elastic sewn to the fabric on top, and flimsy raw edges at the ankles, hem, and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

Style 5146020, Magician, is a 100% polyester costume that is comprised of a black cape, a red shirt, a polyurethane foam interior, support tubes, a black hat, a mask, and a tie. When the costume is worn, one’s own head protrudes through the costume at chest level and rests in hat while the mask protrudes from the collar. This gives the illusion of a magician carrying a decapitated head in his hat. An instruction sheet is included for assembling the costume. The shirt imparts the essential character and although it has well-made styling (attached fake arm) and well-made seams, it has flimsy construction of the neck, flimsy elastic sewn directly to the fabric on top, flimsy overlock stitching at the arms, and visible raw edges at the hem and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

The applicable subheading for the Adult Head Holder Assortment (style 5146019, Axe Man, and style 5146020, Magician,) 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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