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NY L84174




April 26, 2005

CLA-2-95:RR:NC:SP:225 L84174

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6204.43.4040

Ms. Patricia Aaront
The Toy Group Inc.
187 Southgate Crescent
Massapequa Park, NY 11762

RE: The tariff classification of costumes from China.

Dear Ms. Aaront:

In your letter dated April 14, 2005, you requested a tariff classification ruling.

You submitted the following samples:

Style number 054001, Bride, is a textile costume that consists of a white dress and white veil, with the dress imparting the essential character. Although the dress is gathered at the top, and has two layers with a dropped waist, it has flimsy construction of the neck and seams, flimsy elastic at the arms, a flimsy hook and loop tab closure, and flimsy edges and hem.

Style number 050081, Princess Fairy Assortment (Blue, Pink, and Purple), consists of three textile costumes that are comprised of a dress, wings, and a toy silver wand, with the dress imparting the essential character. “Blue” is considered a well-made costume. The dress has well-made two layer sleeves, a two layer skirt, gathering, a well-constructed waist, and a well-made ribbon strip embellishment. “Pink” is a flimsy, non-durable costume. It has well-made two layer skirt styling, but flimsy construction of the neck, waist and seams, flimsy elastic sewn directly to the fabric at the arms, a flimsy hook and loop tab closure, flimsy edges at the arms and closure, and a flimsy flower embellishment. “Purple” is a flimsy, non-durable costume. It has a well-made two layer skirt, two layer sleeve styling and a well-made constructed neck, but flimsy construction of the waist and seams, flimsy elastic sewn directly to the arms and back, flimsy edges at the arms, a flimsy hem, and a flimsy flower embellishment.

The costumes, with the exception of style number 050081, Princess Fairy Assortment (Blue), meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

The applicable subheading for style number 054001, Bride, and style number 050081, Princess Fairy Assortment (Pink and Purple), 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.

The applicable subheading for style number 050081, Princess Fairy Assortment (Blue), will be 6204.43.4040, HTS, which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16% ad valorem. The man-made fiber costume falls within textile category designation 636.

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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