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NY K86027




May 13, 2004
CLA-2-95:RR:NC:SP:225 K86027

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 a tutu from China.

Dear Mr. Gomez:

In your letter dated May 6, 2004, on behalf of California Costume Collection, you requested a tariff classification ruling.

You submitted a sample of a “Ballerina Tutu” identified as SKU 00153. The purple and blue tutu features two layers of 100 percent polyester with a thin elasticized waist with a raw edge and a raw edged bottom. A purple ribbon is sewn to the waist and serves as a string tie. The tutu is imported without other products and is in a retail package with an attached plastic hanger.

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

The applicable subheading for the “Ballerina Tutu” identified as SKU 00153 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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