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NY L85488




June 15, 2005

CLA-2-95:RR:NC:SP:225 L85488

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 June 8, 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:

Renaissance Princess/Velvet Renaissance Princess is a textile costume that consists of a knit polyester dress and a headpiece with an attached veil, with the dress imparting the essential character. The unlined dress is considered flimsy and has flimsy construction of the seams and visible overlock stitching at the neck, sleeves and hem. The costume will be imported in the following versions, which are identical except for size and/or fabric finish. Item 1059 adult size, item 1059H adult size with hanger and insert, item 1082 plus size, item 1082H plus size with hanger and insert, item 8741 child size, item 8741H child size with hanger and insert, item 9742 toddler size, item 9742 toddler size with hanger and insert, item 1403 adult size velvet, item 1403H adult size velvet with hanger and insert, item 1433 plus size velvet, item 1433H plus size velvet with hanger and insert, item 1473 child size velvet, and item 1473H child size velvet with hanger and insert.

Hail Caesar is a textile costume that consists of a knit polyester robe, a knit polyester drape, pleather writs cuffs, and a headpiece, with the robe imparting the essential character. The unlined robe is considered flimsy and has flimsy seams, a flimsy string tie closure at the back of the neck and raw edges. The costume will be imported in the following versions, which are identical except for size. Item 1112 adult size, item 1112H adult size with hanger and insert, item 1185 plus size, and item 1185H plus size with hanger and insert.

Shake, Rattle & Roll is a textile costume that consists of knit polyester trousers, a knit polyester top, a padded chest and belly, a belt, and a plastic microphone, with the top imparting the essential character. The top is considered flimsy and is open to the waist with a flimsy hook and loop tab closure in back and visible overlock stitching at its edges. The costume will be imported in the following versions, which are identical except for size. Item 1096 adult size, item 1096H adult size with hanger and insert.

The applicable subheading for Renaissance Princess/Velvet Renaissance Princess (item 1059 adult size, item 1059H adult size with hanger and insert, item 1082 plus size, item 1082H plus size with hanger and insert, item 8741 child size, item 8741H child size with hanger and insert, item 9742 toddler size, item 9742 toddler size with hanger and insert, item 1403 adult size velvet, item 1403H adult size velvet with hanger and insert, item 1433 plus size velvet, item 1433H plus size velvet with hanger and insert, item 1473 child size velvet, and item 1473H child size velvet with hanger and insert), Hail Caesar (item 1112 adult size, item 1112H adult size with hanger and insert, item 1185 plus size, and item 1185H plus size with hanger and insert), and Shake, Rattle & Roll (item 1096 adult size and item 1096H adult 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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