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NY L84065




April 27, 2005

CLA-2-95:RR:NC:SP:225 L84065

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 13, 2005, you requested a tariff classification ruling.

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

Style 2185, Clown Girl, is an orange textile costume that consists of a dress, underdress, and hat, with the dress imparting the essential character. Although the dress has a well-made two layer collar and a well-made neck, it has flimsy construction of the seams, flimsy elastic sewn directly to the fabric at the arms, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem, and closure.

Style 2500-FE, Spunky Clown, is an orange textile costume that consists of an overdress, an underdress, and a hat, with the overdress imparting the essential character. Although the dress has a well-made two layer collar and a well-made neck, it has flimsy seams, flimsy elastic sewn directly to the fabric at the arms, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem, and closure.

Style 5096, Cinderella Infant Ballerina, is a blue textile costume that consists of a body suit and a skirt, with the body suit imparting the essential character. The body suit has flimsy construction of the neck and seams, flimsy elastic sewn directly to the fabric at the arms and bottom, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem, and closure.

Style 5608, Samantha Standard, is a black and green textile costume that consists of a dress and a conical hat, with the dress imparting the essential character. The dress has well-made gathering of the sleeve, but flimsy construction of the neck and seams, and visible overlock stitching at the arms and hem.

Style 5652, Samantha Deluxe, is a black and green textile costume that consists of a dress and a conical hat, with the dress imparting the essential character. Although the dress has gathering of the sleeves and ruffles, it has flimsy construction of the neck and seams, 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.

The applicable subheading for style 2185, Clown Girl, style 2500-FE, Spunky Clown, style 5096, Cinderella Infant Ballerina, style 5608, Samantha Standard, and style 5652, Samantha 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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