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NY L86543




July 25, 2005

CLA-2-95:RR:NC:SP:225 L86543

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 July 14, 2005, you requested a tariff classification ruling.

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

Style 5225, Mr. Fantastic Deluxe Child, is a textile costume designed for a child that consists of a blue and gray 100% polyester jumpsuit, black boot covers and black gloves, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made styling (raglan sleeves), a well-made neck and a well-made tape embellishment, it has flimsy construction of the seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankle and closure.

Style 5708, DEVO Radiation Suit, is a textile costume designed for a child that is made of 100% yellow polycoated “Tyvek” and consists a jacket, well-made pants, a belt and a red plastic hat, with the jacket imparting the essential character. Although the jacket has a well-made closure (snaps) and well-made edges at the hem, it has flimsy construction of the neck and seams.

Style 5737, Bolshack Standard, is an orange textile costume designed for a child that is made of 100% polyester and consists of a jumpsuit, cape with attached front chest plate, and a mask, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the neck, waist and seams, a hook and loop tab closure, and visible overlock stitching at the arms, hem and closure.

Style 5738, Sub-Zero Standard, is a blue and black textile costume designed for a child that is made of 100% polyester with cuffs of 50% polyester and 50% nylon. The costume consists of a jumpsuit, hood and armbands, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made multiple layer styling in front and well-made edges at the hem, it has flimsy construction at the neck, waist and seams, a flimsy hook and loop tab closure and visible overlock stitching at the arms and closure.

Style 5739, Scorpion Standard, is a black and gold textile costume designed for a child that consists of a jumpsuit and hood, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made multiple layer styling in front, 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.

The applicable subheading for style 5225, Mr. Fantastic Deluxe Child, style 5708, DEVO Radiation Suit, style 5737, Bolshack Standard, style 5738, Sub-Zero Standard, and style 5739, Scorpion Standard, 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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