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NY K81878

January 2, 2004
CLA-2-95:RR:NC:SP:225 K81878


TARIFF NO.: 9505.90.6000; 9503.70.0000

Dennis Shostak
Paper Magic Group
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of a Costume and a Dress-Up Set from China

Dear Mr. Shostak:

In your letter dated November 5, 2003, received in this office December 15, 2003, you requested a tariff classification ruling.

The first item called French Maid, number 6522580, consists of an apron, duster, cuffs, and a headband. It is considered a costume.

The second item called Flapper, number 6522610, consists of a headband, long beads, a fringe and a fan. The absence of a garment makes the item an outfit of 9503.

The French Maid costume meets the flimsy and non-durable requirements for classification within Heading 9505.

The applicable subheading for the French Maid costume 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.

The applicable subheading for the Flapper outfit will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other Toys; reduced-size (“scale”) models and similar recreational models, working or not: puzzles of all kinds; parts and accessories thereof: Other toys, put up in sets or outfits, and parts and accessories thereof. 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.


Robert B. Swierupski

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