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NY K84674

April 8, 2004
CLA-2-95:RR:NC:SP:225 K84674


TARIFF NO.: 9505.90.6000

Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a “Black Cat Costume” from China.

Dear Mr. Levy:

In your letter dated March 31, 2004, on behalf of your client, Dandee International Ltd., you requested a tariff classification ruling.

You submitted a sample of a “Black Cat Costume” identified as item number DH389646R/A on its hangtag. The item is a textile costume for use by a child for the Halloween holiday, and consists of a black plush fabric vest and hood. The front of the vest has the sewn features of a smiling cat, and the hood has two ears to resemble the top of a cat’s head. Although the vest has a styling feature (cat face), it has flimsy elastics and raw edges at the neck and bottom.

This costume meets the flimsy and non-durable requirements for classification within Heading 9505.

Your sample is being returned upon your request.

The applicable subheading for the “Black Cat Costume” identified as item number DH389646R/A 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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