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NY K81385

December 9, 2003
CLA-2-95:RR:NC:SP:225 K81385


TARIFF NO.: 9505.90.6000

Mr. Lenny Liff
13026 North Cove Creek Road
Auite 103-237
Phoenix, AZ 85022

RE: The tariff classification of a “Hula Skirt” from China.

Dear Mr. Liff:

In your letter dated November 25, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Hula Skirt” identified as item number 18341. The item consists of a skirt made of green 100% polypropylene ¼” strips sewn with two rows of single needle stitch to a piece of non-woven stiffener to form a waistband, with a large strip adjustable hook and loop closure. All of the strips are unfinished and the only finished area is where it is attached to the waistband. When worn, the skirt gives the appearance of a natural straw hula skirt and is designed to be worn as a costume by a child five years of age and older. The item will be packaged in a plastic bag with a cardboard header.

This costume, although well made, is not considered textile. The Chapter 95 note 1(e) exclusion does not apply.

Your sample is being returned as requested.

The applicable subheading for the “Hula Skirt” identified as item number 18341 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.


Robert B. Swierupski

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