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NY L84823




May 18, 2005

CLA-2-95:RR:NC:SP:225 L84823

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 29, 2005, you requested a tariff classification ruling.

You submitted the following costumes, which meet the flimsy, non-durable requirements of Chapter 95 of the Harmonized Tariff Schedule and are being returned per your request:

Style 1728-FE, Tiny Ninja, is a red and black textile costume that is made of 100% polyester that consists of a jumpsuit, an apron, and a headband, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made collar (bias tape) and well-made serrated styling of the shoulders, it has a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles and closure.

Style 2509, Scary Skeleton, is a black textile costume that is made of 100% polyester that consists of a jumpsuit, a vinyl skull mask, and a pair of gloves, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made collar (bias tape), it has a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles, and closure.

Style 5203, Mr. Fantastic Toddler, is a dark blue textile jumpsuit costume that is made of 100% polyester that has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles, and closure.

Style 5395, Baby Blue’s Clues, is a light blue textile costume that is made of 100% polyester that consists of a jumpsuit, a hood, and a bib, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made collar (bias tape) and a tail styling feature, it has a flimsy hook and loop tab closure, visible raw edges at the closure, and visible overlock stitching at the arms and ankles.

The applicable subheading for style 1728-FE, Tiny Ninja, style 2509, Scary Skeleton, style 5203, Mr. Fantastic Toddler, and style 5395, Baby Blue’s Clues, 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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