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NY L84926




May 23, 2005

CLA-2-95:RR:NC:SP:225 L84926

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6117.10.2030

Ms. Annalee C. McKay
Mario Chiodo Studios
70 Washington Street, Suite 425
Oakland, CA 94607

RE: The tariff classification of costumes from China.

Dear Ms. McKay:

In your letter dated April 25, 2005, you requested a tariff classification ruling.

You submitted the following costume samples, which are being returned upon your request:

Style 5143000-22, Girls Witch Dress, is a black textile witch dress costume made of 100% polyester that has well-made styling (bust line) and two well-made embellishments (waist and neck rick rak). However, all edges, construction features, and the closure are flimsy. The dress meets the flimsy, non-durable requirements for classification within Chapter 95.

Style 5147021-23, Woman’s Witch Cocktail Dress, is a black textile witch dress costume made of 100% polyester that has well-made styling (bust line) and a well-made embellishment (belt). However, the edges, elastics (back), construction features, and the closure are flimsy. The dress meets the flimsy, non-durable requirements for classification within Chapter 95.

Style 5157023, Witch Silver Shimmer Capelet, is a black textile capelet/shawl made of 100% polyester that has a flimsy string tie closure and flimsy seams, but well-made construction of the neck and finished edges at the hem and closure. The cape is considered well-made, and classified in Chapter 61.

Style 5157030, Zebra/Marabou Cape, zebra print textile cape made of 100% polyester with marabou trim that has well-made construction of the neck. However, it has flimsy construction of the seams, a flimsy string tie closure, flimsy raw edges at the hem, and a flimsy embellishment of marabou. The cape meets the flimsy, non-durable requirements for classification within Chapter 95.

Style 5157031, Leopard/Marabou Cape, is a leopard print textile cape made of 100% polyester with marabou trim that has well-made construction of the neck. However, it has flimsy construction of the seams, a flimsy string tie closure, flimsy raw edges at the hem, and a flimsy embellishment of marabou. The cape meets the flimsy, non-durable requirements for classification within Chapter 95.

The applicable subheading for style 5143000-22, Girls Witch Dress, style 5147021-23, Woman’s Witch Cocktail Dress, style 5157030, Zebra/Marabou Cape, and style 5157031, Leopard/Marabou Cape, 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 5157023, Witch Silver Shimmer Capelet, will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted; parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other." The rate of duty will be 11.3% ad valorem. The capelet/shawl falls within textile category designation 659.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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