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NY L85259




June 3, 2005

CLA-2-95:RR:NC:SP:225 L85259

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
FunWorld
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated May 23, 2005, you requested a tariff classification ruling.

You submitted photographs of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95:

Grim Reaper Robe is a textile costume set that consists of a knit polyester robe, a belt and a vinyl face mask, with the robe imparting the essential character. The unlined robe is considered flimsy, with a flimsy string tie closure at the back of the neck and raw edges. The costume will be imported in the following versions that are identical except for size. Item 1004 (plus size), item 1004H (plus size with hanger & insert), item 9738 (child size), item 9738H (child size with hanger & insert), item 9937 (adult size) and 9937H (adult size with hanger & insert).

Victorian Vampire/Velvet Victorian Vampiress is a textile costume that consists of a knit polyester dress and a separate collar with an attached choker. The dress imparts the essential character and is considered flimsy. It has flimsy construction of the neck and seams and visible overlock stitching at the arms and hem. The costume will be imported in the following versions that are identical except for size and finish of the fabric. Item 1009 (adult size), item 1009H (adult size with hanger and insert), item 1083 (plus size), 1083H (plus size with hanger and insert), item 8723 (child size), item 8723H (child size with hanger and insert), item 9748 (toddler size), item 9748H (toddler size with hanger and insert), item 1401 (adult size), item 1401H (adult size with hanger and insert), 1431 (plus size), 1431H (plus size with hanger and insert), item 1471 (child size) and item 1471H (child size with hanger and insert).

The applicable subheading for the Grim Reaper Robe (item 1004 plus size, item 1004H plus size with hanger & insert, item 9738 child size, item 9738H child size with hanger & insert, item 9937 adult size and item 9937H adult size with hanger & insert), and the Victorian Vampire/Velvet Victorian Vampiress (item 1009 adult size, item 1009H adult size with hanger and insert, item 1083 plus size, item 1083H plus size with hanger and insert, item 8723 child size, item 8723H child size with hanger and insert, item 9748 toddler size, item 9748H toddler size with hanger and insert, item 1401 adult size, item 1401H adult size with hanger and insert, item 1431 plus size, item 1431H plus size with hanger and insert, item 1471 child size and item 1471H child size with hanger and insert) 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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