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NY L84357




April 29, 2005

CLA-2-95:RR:NC:SP:225 L84357

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 20, 2005, you requested a tariff classification ruling.

You submitted the following samples:

Item 7561/7562, Elf Costumes, is a textile costume that consists of a polyester tunic, polyester pants, a separate collar, a hat, shoes, and a gold belt, with the tunic imparting the essential character. The tunic has flimsy construction of the neck (elastic sewn with overlock stitching), flimsy elastic sewn directly to the fabric at the arms, a flimsy hook and loop tab closure, visible overlock stitching at the neck and arms, and raw edges at the hem. The costume is packaged in a polybag with a photo insert and is child-sized. Item 7562 is the same costume except toddler-sized.

Item 7572, Plus Size Promotional Mrs. Santa Claus, is the same textile costume (except plus-sized) previously pre-classified as item 7570 in PC K89277, dated November 17, 2004.

Item 1427/1427H, Adult Coffin Witch, is a textile costume that consists of a dress and a hat, with the dress imparting the essential character. Although the dress has well-made styling (gathering in front) and a well-made embellishment (mesh on dress), it has flimsy construction of the neck and seams, flimsy elastic sewn directly to the fabric front top, a flimsy hook and loop closure, raw edges at the arms and bottom, and visible overlock stitching at the closure. The costume is packaged in a polybag with a photo insert. Item 1427H is the same costume packaged on a hanger with a photo insert.

Item 5412/5412H & 5933/5933H, Male Winger Reaper, is a textile costume that consists of a knit polyester robe, a separate hood, a cotton gauze shoulder cover, a pair of wings, a rope belt, and a vinyl facemask, with the robe imparting the essential character. The robe has flimsy visible overlock stitching construction of the neck, a flimsy hook and loop tab closure, and raw edges at the arms and hem. The costume will be packaged in a polybag with a photo insert. Item 5412H is the same costume packaged on a hanger with a photo insert. Item 5933 is the child-sized version of the costume packaged in a polybag with a photo insert. Item 5933H is the same costume packaged on a hanger with a photo insert.

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

The applicable subheading for item 7561/7562, Elf Costumes, item 7572, Plus Size Promotional Mrs. Santa Claus, item 1427/1427H, Adult Coffin Witch, and item 5412/5412H & 5933/5933H, Male Winger Reaper, 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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