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NY L85457




June 9, 2005

CLA-2-95:RR:NC:SP:225 L85457

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 May 27, 2005, you requested a tariff classification ruling.

You submitted samples of the following costumes, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request:

Style 1286, High School Spirit, is a 100% polyester red, white and blue cheerleader costume that consists of a dress and pom-poms, with the dress imparting the essential character. Although the dress has a well-made styling feature (two layer skirt) and two well-made embellishments (arm bands and shirt bands), it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, closure and hem.

Style 1428, Pirate Girl, is a 100% polyester red, white and black pirate costume that consists of a dress and eye patch, with the dress imparting the essential character. Although the dress has two well-made styling features and a well-made ribbon embellishment, it has flimsy construction of the neck, waist and seams, thin elastics sewn directly to the fabric at the arms and top, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, closure and hem.

Style 2802, Dead Cheerleader, is a 100% polyester red and black cheerleader costume that consists of a black and red dress decorated with a skull and crossbones in its center and black and red pom-poms, with the dress imparting the essential character. Although the dress has well-made styling (two layers at the waist) and three well-made embellishments (yarn, red ribbon, and a garter), it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, closure and hem.

The applicable subheading for style 1286 High School Spirit, style 1428, Pirate Girl, and style 2802 Dead Cheerleader, 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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