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NY K86140

May 19, 2004
CLA-2-95:RR:NC:SP:225 K86140


TARIFF NO.: 9505.90.6000

Ms. Alice Liu
Atico International, Inc.
501 So. Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a costume from China.

Dear Ms. Liu:

In your letter dated May 7, 2004, you requested a tariff classification ruling.

You submitted a sample of item number C79B0389, Halloween Witch Dress and Hat, which is a costume with the essential character imparted by the flimsy polyester gown-like dress. The black dress has visible raw edges at the neck arms, and bottom hem, and is secured in back with three hook and loop tabs. Sewn to the front of the dress is a witch’s face made of ethylene vinyl acetate (EVA) that measures approximately 15 inches in length from forehead to chin and 12 inches across from cheek-to-cheek. Gray textile hair is stitched to the side of the head. A black hat with a purple band around the middle and a brim that measures approximately 15 inches in diameter completes the costume. Its intended use is by a child as a witch costume for the Halloween holiday.

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

The applicable subheading for item number C79B0389, Halloween Witch Dress and Hat, 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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