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NY L85034




May 25, 2005

CLA-2-95:RR:NC:SP:225 L85034

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Pat Beals
Teetot & Company, Inc.
190 E. Crowther, Suite D
Placentia, CA 92870

RE: The tariff classification of a costume from China.

Dear Ms. Beals:

In your letter dated May 16, 2005, you requested a tariff classification ruling.

You submitted a sample of a Cheerleader Costume identified as style #40465, which meets the flimsy, non-durable requirements for classification within Ch 95 and is being returned upon your request. The costume consists of a red, blue and silver nylon top, a red, blue and silver nylon skirt, and a pair of pom-poms, with the top imparting the essential character. The top has well-made construction of the neck (bias tape), but it has flimsy construction of the seams, a flimsy string tie closure, and visible overlock stitching at the arms, hem and closure. The costume is packaged in an illustrated cardboard box with a window display.

The applicable subheading for the Cheerleader Costume identified as style #40465 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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