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NY L85199




June 20, 2005

CLA-2-95:RR:NC:SP:225 L85199

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Michael De Jong
Small Miracles Inc.
1034½ Lake Street, Suite 204
Oak Park, IL 60301

RE: The tariff classification of costumes from China.

Dear Mr. De Jong:

In your letter dated May 19, 2005, you requested a tariff classification ruling.

You submitted a sample of a Pirate Costume identified as style 40320, which consists of a black 100% polyester hat decorated with a skull and crossbones, a white woven fabric shirt made of 65% polyester and 35% cotton, a black and white striped pair of woven fabric pants made of 65% polyester and 35% cotton, and a black polyvinyl chloride (PVC) vest. The pants have well-made construction of the waist, well-made elastics at the ankles, and a well-made embellishment. The shirt has well-made styling, well-made construction of the neck and seams and well-made edges. However, the essential character of the set is imparted by the PVC vest, which is open in the front, except for a single hook and loop closure. Since the essential character is imparted by a non-textile garment (vest), the costume is classified in Chapter 95.

The applicable subheading for style 40320, Pirate, 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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