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NY K85023




April 14, 2004
CLA-2-95:RR:NC:SP:225 K85023

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of ninja costumes from China.

Dear Mr. Gomez:

In your letter dated April 7, 2004, on behalf of California Costume Collection, you requested a tariff classification ruling.

You submitted samples of two ninja costumes: the “Mighty Tiger Ninja” identified as item number 00434 and the “Ninja of the Black Dragon” identified as item number 00430. Both ninja costumes consist of a mask and a vest, with the vest imparting the essential character. The vests are made of 100 percent polyester and feature flimsy construction at the waist (single straight stitch), flimsy closure at the neck (hook and loop tab), visible raw edges, and a fabric tie closure. The “Mighty Tiger Ninja” vest and mask have a tiger pattern while the “Ninja of the Black Dragon” vest is colored black and imprinted with a menacing dragon and a circular seal with a silhouette of a ninja and the words “Ninja of the Black Dragon.”

These costumes meet the flimsy and non-durable requirements for classification within Heading 9505.

The applicable subheading for the “Mighty Tiger Ninja” identified as item number 00434 and the “Ninja of the Black Dragon” identified as item number 00430 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.

Sincerely,

Robert B. Swierupski
Director,

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