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NY L85806




June 29, 2005

CLA-2-95:RR:NC:SP:225 L85806

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Anna Maria Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Rogalski:

In your letter dated June 21, 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 3520, Roman Goddess Adult, is a textile costume that consists of a white 100% knit polyester dress and a gold foil headpiece, with the dress imparting the essential character. Although the dress has well-made styling (two layers), well-made ribbon edge at the arms and a well-made ribbon embellishment, it has flimsy construction of the neck and seams and a raw edge at the hem.

Style 3521, Stately Vampire Adult, is a black and red textile vampire costume that consists of a 100% polyester cape and well-made vest, with the cape imparting the essential character. The cape has flimsy construction of the neck, a flimsy string tie closure, and raw edges at the hem and closure.

Style 3619, Grim Reaper Adult, is a black textile costume that consists of a 100% polyester knit robe, a vinyl buckle and a vinyl mask, with the robe imparting the essential character. Although the robe has well-made construction of the neck, it has flimsy construction of the seams, a flimsy string tie closure, and raw edges.

Style 3620, Sinister Devil Adult, is a red and black textile costume that consists of a 100% polyester knit robe, a vinyl mask and vinyl buckle accents, with the robe imparting the essential character. The robe has flimsy construction of the neck and seams, a flimsy string tie closure, and visible overlock stitching at the arms, hem.

Style 3621, Evil Vampire Adult, is a black and burgundy textile costume that consists of a 100% polyester robe, a vinyl mask and a vinyl buckle accent, with the robe imparting the essential character. Although the robe has well-made construction of the neck, it has flimsy construction of the seams, a flimsy string tie closure, and visible overlock stitching at the arms, hem and closure.

The applicable subheading for style 3520, Roman Goddess Adult, style 3521, Stately Vampire Adult, style 3619, Grim Reaper Adult, style 3620, Sinister Devil Adult, and style 3621, Evil Vampire Adult, 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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