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NY K85875

May 12, 2004
CLA-2-95:RR:NC:SP:225 K85875


TARIFF NO.: 9505.90.6000

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated April 28, 2004, you requested a tariff classification ruling.

You submitted the following samples:

Item 5834, Child Skeleterror, is a costume set consisting of a purple and black hooded robe, blue body shirt, ruffled apron, belt, gloves, black boot tops and a skull-like mask. The robe imparts the essential character and is made of 100 percent knit polyester fabric, with two layer styling features and well-made construction of the neck. However, the robe has a flimsy closure (string tie at the neck) and visible raw edges at the arms and bottom hem. The blue body shirt is made of 100 percent knit polyester fibers and stuffed with polyester fibers to simulate “puffed up” muscles. It is secured with a hook and loop tab. The costume includes a polyester and foam belt, a polyester apron, blue polyester gloves, pleather/polyester/plastic boot tops and a vinyl mask. The costume is packaged in a polybag with a photo insert. Item 5834H is the same costume packaged on a hanger with a photo insert.

Item 5437, Adult Lord Lucifer, is the same as the costume described above except the costume is red and this adult version does not include a mask. Additionally, the costume features a larger polyester apron, and the belt is decorated with a molded latex skull. The costume will be packaged in a polybag with a photo insert. Item 5437H is the same costume packaged on a hanger with a photo insert.

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

The applicable subheading for Items 5834 & 5834H, Child Skeleterror, and Item 5437 & 5437H, Adult Lord Lucifer, 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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