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NY L84051




April 27, 2005

CLA-2-95:RR:NC:SP:225 L84051

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Anna Maria Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Rogalski:

In your letter dated April 5, 2005, you requested a tariff classification ruling.

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

Style number 2400, Pink Diamond Princess, is a textile costume that consists of a pink dress, a pink petticoat, and a plastic ring with a faux pink gem, with the dress imparting the essential character. The dress has a body made of polyester, a front bodice made of nylon and metallic, and nylon sleeves and overlay. Although the dress has well-made two layer styling, it has flimsy overlock stitching construction of the neck, flimsy construction of the waist, flimsy elastic sewn directly to the fabric at the arms and waist, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem, and closure.

Style number 2401, Blue Sapphire Princess, is a textile costume that consists of a blue dress, a polyester/rayon blue petticoat, and a plastic ring with a faux blue gem, with the dress imparting the essential character. The dress has a body and shoulder drape made of polyester and a front bodice made of nylon and metallic. The dress has flimsy construction of the neck and waist, flimsy elastic sewn directly to the fabric at the waist, a flimsy closure of hook and loop tabs, and visible overlock stitching at the arms, bottom hem, and closure.

Style number 2402, Purple Amethyst Princess, is a textile costume that consists of a purple dress and a plastic ring with a faux gem, with the dress imparting the essential character. The dress has a body made of polyester, a front bodice made of nylon and metallic, and mesh of the neck and cuffs made of nylon and metallic. The dress has flimsy overlock stitching construction of the neck and waist, flimsy seams, flimsy elastic sewn directly to the fabric at the arms and waist, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure.

Style number 2403, Red Ruby Princess, is a textile costume that consists of a red dress, a red polyester/nylon petticoat, and a plastic ring with a faux gem, with the dress imparting the essential character. The dress has a body made of polyester, a front bodice insert made of nylon and metallic, and sleeves and overlay made of nylon. Although the dress has well-made two layer styling, it has flimsy construction of the neck and waist, flimsy elastic sewn directly to the fabric at the arms and waist, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure.

Style number 2404, Sparkling Diamond Princess, is a textile costume that consists of a white dress, a white polyester/rayon petticoat, a cape, and a plastic ring with a faux gem, with the dress imparting the essential character. The dress has a body made of polyester, a front bodice made of nylon and metallic, and a cape made of nylon. The dress has flimsy construction of the neck, waist and seams, flimsy elastic sewn directly to the fabric at the waist, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem, and closure.

These costumes meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

The applicable subheading for style number 2400, Pink Diamond Princess, style number 2401, Blue Sapphire Princess, style number 2402, Purple Amethyst Princess, style number 2403, Red Ruby Princess, and style number 2404, Sparkling Diamond Princess, 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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