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NY L84173




April 27, 2005

CLA-2-95:RR:NC:SP:225 L84173

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
FunWorld
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated April 13, 2005, you requested a tariff classification ruling.

You submitted the following samples:

Item 5470, Fat Bat, is a textile bat costume that consists of an outer shirt, a padded fat belly shirt worn under the shirt, pants, a hood, a belt, and a cape, with the outer shirt imparting the essential character. Although the shirt has a two layer well-made styling decoration on the sleeve and well-made bias tape construction of the neck, it has a flimsy string tie closure, and visible overlock stitching at the arms, hem, and closure.

Item 5472, Spider Hero, is a textile spider man-like costume that consists of a shirt, a padded fat belly worn under the shirt, pants, and a hood, with the outer shirt imparting the essential character. Although the outer shirt has well-made raglan sleeves and well-made construction of the neck, it has flimsy construction of the sleeves, a flimsy string tie 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 item 5470, Fat Belt, and item 5472, Spider Hero, 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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