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NY L84524




May 20, 2005

CLA-2-95:RR:NC:SP:225 L84524

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Anne Ornstein
Lillian Vernon Corporation
445 Hamilton Avenue
White Plains, NY 10601

RE: The tariff classification of a costume from Taiwan.

Dear Ms. Ornstein:

In your letter dated May 11, 2005, you requested a tariff classification ruling.

You submitted a sample of a Vampire Costume identified as LV #034724, which is being returned upon your request. The black high-collared textile costume consists of pants, shirt, and a cape, with the cape imparting the essential character. The cape has well-made styling and a well-made neck. However, the seams, closure, and all edges are flimsy. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule.

The applicable subheading for the Vampire Costume identified as LV #034724 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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