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NY L89021





December 5, 2005

CLA-2-95:RR:NC:SP:225 L89021

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Geoffrey Greenberg
207 East Pennsylvania Blvd.
Feasterville, PA 19053

RE: The tariff classification of Textile Costumes from China

Dear Mr. Greenberg:

In your letter dated November 21, 2005 you requested a tariff classification ruling.

Item 89111, Barbie Mermaidia boxed dress-up set, consists of a shirt, slippers, 2 skirts, necklace and wings. The shirt is the essential character of the outfit. The shirt has 4 embellishments. However, all edges, closures, elastics and construction features are flimsy.

Item 89113, Barbie Ballerina dress, consists of a dress. The dress has 2 styling features and 7 embellishments. However, all closures, elastics, edges and construction features are flimsy.

Item 89195, Princess Dress, consists of a dress. The dress has 2 styling features, 1 well-made construction feature and 2 embellishments. However, all edges, closures, elastics and remaining construction features are flimsy.

Item 89114, Beauty Star set, consists of a dress, shawl, necklace, cell phone, pet carrier, pet, sunglasses, earrings, butterfly clip. The dress has 2 embellishments. However, all edges, closures, elastics and construction features are flimsy.

Item 89224, Cheerleader set, consists of a shirt, skirt, pom poms, whistle and dvd. This set is the same as item 89051 (except that the megaphone is replaced by a whistle), which is already classified on PC NY L84851.

All the costumes and sets meet all the requirements for classification within Heading 9505.

The applicable subheading for Items 89111, 89113, 89195, 89114, and 89224 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 J. Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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