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NY K84974

April 8, 2004
CLA-2-95:RR:NC:SP:225 K84974


TARIFF NO.: 9505.90.6000

Ms. Maria Johnson
Disguise™ Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a “Crystalina Fairy Child” from China.

Dear Ms. Johnson:

In your letter dated April 2, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Crystalina Fairy Child” identified as style number 2351LA/MA/KA. The sample consists of 1 purple polyester dress with shoulder straps, 1 purple and blue polyester slip, and 1 pair of detachable purple polyester mesh wings packaged together for use as a costume by a child. The dress has flimsy construction with a single stitch waist and visible overlock stitching at the neck. The dress also has raw visible edges at the sleeves and shoulder, ¼” elastic side seams, a string tie closure, tacked trim at the waistline, and tacked marabou on the shoulder strap.

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

The applicable subheading for the “Crystalina Fairy Child” identified as style number 2351LA/MA/KA 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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