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NY L86277





July 12, 2005

CLA-2-95:RR:NC:SP:225 L86277

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 July 5, 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 1235, Classic Witch, is a textile costume that consists of purple 100% polyester dress and a black 100% polyester black cape with an attached black conical hat, with the cape imparting the essential character. Although the cape has a well-made styling feature (attached hat), a well-made neck and a well-made embellishment (brooch), it has flimsy construction of the seams, a flimsy hook and loop tab closure, and raw edges at the hem and closure.

Style 1285, Divine Devil, is a textile costume that consists of a red 100% polyester dress and a collar and horns, with the dress imparting the essential character. Although the dress has two well-made styling features (sewn-in flames on the sleeve and a two layer front) and a well-made belt embellishment, it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure.

Style 1289, Candy Princess, is a textile costume that consists of a pink 100% polyester dress, a nylon overskirt, a petticoat and a tiara, with the dress imparting the essential character. Although the dress has puff sleeve well-made styling, a well-made neck, well-made edges at the arms and hem, and a well-made ribbon embellishment, it has flimsy construction of the waist and seams, flimsy elastic sewn directly to the arms, a flimsy hook and loop tab closure, and visible overlock stitching at the closure.

Style 2296, Fortune Huntress is a textile costume that consists of a red 100% polyester dress decorated with a skull and crossbones and nylon and metallic on the overlay and sleeves, an eye patch and a hat, with the dress imparting the essential character. Although the dress has three well-made styling features (two layer front, raglan sleeves and a drop waist), it has flimsy construction of the neck, waist and seams, flimsy elastic sewn directly to the top, a flimsy hook and loop tab closure and raw edges.

The applicable subheading for style 1235, Classic Witch, style 1285, Divine Devil, style 1289, Candy Princess, and style 2296, Fortune Huntress, 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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