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NY N022592




February 1, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045

RE: The tariff classification of styles 01013, Cro-Magnon Man, 01024, Scarlet Witch 00310/01004, Grim Reaper Deluxe, and style 00311/00986, Staked Vampire/Immortal Master, from China

Dear Mr. Gomez:

In your letter dated January 21, 2008, on behalf of California Costumes, Inc., you requested a tariff classification ruling.

Style 01013, Cro-Magnon Man, is a flimsy textile costume set that consists of a tunic, a sash and accessories, with the tunic imparting the essential character. Although the tunic has two styling features and a well-made embellishment, it has a raw neck, loose overlock stitched seams and raw or loose overlock stitched edges at two arm layers and the bottom.

Style 01024, Scarlet Witch, is a flimsy textile costume set that consists of a cape, a witch hat and accessories, with the cape imparting the essential character. Although the cape has a well-made closure and a well-made embellishment, it has a loose overlock stitched neck and seams and raw or loose overlock stitched edges at the bottom and closure.

Style 00310/01004, Grim Reaper Deluxe, is a flimsy textile costume set that consists of a robe, a hood and gloves, with the robe imparting the essential character. Although the robe has a well-made embellishment, it has a loose overlock stitched neck and seams, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, bottom and closure.

Style 00311/00986, Staked Vampire/Immortal Master, is a flimsy textile costume comprised of a cape. Although the cape has a well-made neck and a well-made embellishment, it has loose overlock stitched seams, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the bottom, closure and collar.

The applicable subheading for styles 01013, Cro-Magnon Man, 01024, Scarlet Witch 00310/01004, Grim Reaper Deluxe, and style 00311/00986, Staked Vampire/Immortal Master, 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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