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NY K86611




June 10, 2004
CLA-2-95:RR:NC:SP:225 K86611

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of two costumes from China.

Dear Mr. August:

In your letter dated June 3, 2004, you requested a tariff classification ruling.

You submitted the following costume samples:

Item number 9095, Instant Hippie Set, is a costume set that consists of a brown “Hippie” textile vest, a plastic green peace sign necklace, and a pair of wire-rim blue sunglasses, with the vest imparting the essential character. The vest is made of 100 percent knit polyester, has no closures, and visible raw flimsy edges. It has decorative plastic beads on some of the cut fringe pieces. The vest meets the flimsy and non-durable requirements for classification within Heading 9505. Item number 9095H is the same costume, except packaged on a hanger with a photo insert.

Item number 5887 & item number 5887H, Black Ninja Lord, is a costume set that consists of a black hooded shirt, black pants, a chest piece, knee pads, elbow pads, a black textile belt, black ribbon ties and a black face mask. The knit polyester pullover shirt imparts the essential character. The shirt has a flimsy string tie closure, and visible raw flimsy edges at the arms, front of the hood, and bottom hem of the shirt. The chest piece is made of knit polyester material with a plastic foam backing and is decorated with two gold imprinted dragons and gold abstract designs. The costume meets the flimsy and non-durable requirements for classification within Heading 9505. Item number 5887H is the same costume, except packaged on a hanger with a photo insert.

The applicable subheading for item number 9095 & item number 9095H, Instant Hippie Set, and item number 5887 & item number 5887H, Black Ninja Lord, 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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