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NY N013944




July 16, 2007

CLA-2-95:RR:NC:N2:225

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 flimsy costumes from China.

Dear Ms. Navidad:

In your letter dated July 3, 2007, you requested a tariff classification ruling.

Style 521FEL, Buccaneer Beauty, is a textile costume set that consists of top, pants, hat, and eye patch with the top imparting the essential character. Although the top has three styling features and three well-made embellishments, it has a flimsy and loose overlock stitched neck, flimsy and loose overlock stitched seams, a flimsy hook and loop tab closure and flimsy and loose overlocked stitched edges at the arms, bottom and closure.

Style 3158FEL, Red Riding Hood (Adult), is a textile costume set that consist of a cape and a dress, with the dress imparting the essential character. Although the dress has four styling features, two well-made edges and a well-made embellishment, it has it has a flimsy and loose overlock stitched neck, a flimsy and loose single straight stitched waist, flimsy and loose overlock stitched seams, flimsy thin elastics at the arms and back, a flimsy hook and loop tab closure and flimsy and loose overlock stitched edges at one bottom edge and two closure edges. Style 171, Red Riding Hood Adult Plus, is the same constructed costume except in a plus size.

The applicable subheading for the Style number 521FEL, Buccaneer Beauty, and Style number 3158FEL, Red Riding Hood (Adult), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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