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NY L84057




April 26, 2005

CLA-2-95:RR:NC:SP:225 L84057

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Navidad:

In your letter dated April 8, 2005, you requested a tariff classification ruling.

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

Style number 5481, Red Ranger Deluxe, style number 5483, Blue Ranger Deluxe, and style number 5485, Pink Ranger Deluxe, are textile costumes identical in construction except for color. Each costume consists of a jumpsuit with attached belt, a chest piece, a helmet, and a sticker, with the essential character imparted by the jumpsuit. Although the jumpsuit has a well-made belt styling feature and a well-made neck, it has flimsy construction of the waist and seams, a flimsy hook and loop closure, and visible overlock stitching at the arms, ankles, closure and collar.

Style number 5488, Police Captain Ranger Deluxe, is a textile costume that consists of a jumpsuit with attached belt, a chest piece, a helmet, and a sticker, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made belt and stripe styling features and a well-made neck, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles, closure, and top of collar.

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

The applicable subheading for style number 5481, Red Ranger Deluxe, style number 5483, Blue Ranger Deluxe, Pink Ranger Deluxe, and style number 5488, Police Captain Ranger Deluxe, 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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