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NY K83069




February 26, 2004
CLA-2-95:RR:NC:SP:225 K83069

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of Textile Costumes from China

Dear Mr. August:

In your letter dated February 6, 2004 you requested a tariff classification ruling.

1139 and 1129H, Rainbow Star Witch, consists of a cape, dress, witch hat and belt. The black cape decorated with shinny multicolored stars is unlined knit polyester finished with over-lock stitching and having a string tie closure at the neck. The black dress is also knit polyester with gathering to create a bust-line, finished bias neckline and straps. The cape provides the essential character of this costume.

5074 and 5074H, Red Hot Hellion, consists of a cape, dress, separate collar and mask. The red cape is unlined knit polyester with raw edges and string tie closure at the neck. The plain black dress has elaborate sleeves with ragged edges. The separate stand-up collar, held onto the cape with hook and loop fasteners, is two layered and decorated with bright red sequins. The cape provides the essential character of this costume.

5053 and 5073H, Devil Cape with Sequined Collar, consists of a cape and separate collar. The red cape is unlined knit polyester with raw edges and string tie closure at the neck. The separate stand-up collar, held onto the cape with hook and loop fasteners, is two layered and decorated with bright red sequins. The cape provides the essential character of this costume.

5427 and 5427H, Toga Toga, consists of a toga and a simulated gold leaf headband. The toga is unlined knit polyester with over-lock stitching at the edges. A drape is sewn in at one shoulder and the opposite side seam.

The essential character costume of each of these sets meets the flimsy and non-durable requirements for classification within Heading 9505.

The applicable subheading for Items 1139, 1139H, 5074, 5074H 5073, 5073H, 5427 and 5427H 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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