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NY K88365




August 11, 2004
CLA-2-95:RR:NC:SP:225 K88365

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6114.30.3054

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall, TPN-0430
Minneapolis, MN 55403

RE: The tariff classification of costumes from Hong Kong.

Dear Ms. Kittel:

In your letter dated July 30, 2004, on behalf of Target Stores, you requested a tariff classification ruling.

You submitted samples of three costumes, which are being returned as requested.

Style number B-1010-00, Super Ninja Fighter, is a flimsy textile costume set consisting of a vest, top, pants, hood, and sword, with the essential character imparted by the top. The black polyester top has a flimsy tab closure, and raw visible edges at the neck and hem. The vest is made of polyester and cotton with a plastic foam backing, string tie closure, and resembles faux leather decorated with gold swashes. The black polyester pants have two layers and cuffs. The costume also features a separate polyester black hood and a plastic sword. The articles are sized as a ninja costume for a child. This costume meets the flimsy and non-durable requirements of Chapter 95.

Style number 40004, Red Ninja, is a flimsy textile costume set consisting of a vest, jumpsuit, hood, and cuffs, with the essential character imparted by the jumpsuit. Although the polyester knit black jumpsuit has a gusset and well-made construction at the neck (bias tape), it has flimsy elastic sewn directly to the fabric with overlock stitching at the bottom, a string tie closure, and visible overlock stitching at the arms, closure, and bottom hem. The red vest is made of soft vinyl and foam and decorated with gold bands. The costume also features a separate black hood and red cuffs. The articles are sized as a ninja costume for a child. This costume meets the flimsy and non-durable requirements of Chapter 95.

Style number 40002, Blue Ninja, is a well-made textile costume set consisting of a jumpsuit, hood, and vest, with the jumpsuit imparting the essential character. It has well-made styling (a gusset), well-made construction of the neck (bias tape) and leg laces as embellishments. The blue vest is made of soft vinyl and foam and decorated with an imprinted green dragon. The costume also features a separate black hood. The articles are sized as a ninja costume for a child. This costume does not meet the flimsy and non-durable requirements of Chapter 95.

The applicable subheading for style number B-1010-00, Super Ninja Fighter, and style number 40004, Red Ninja, 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.

The applicable subheading for style number 40002, Blue Ninja, will be 6114.30.3054, HTS, which provides for “Other garments, knitted or crocheted: of man-made fibers: Other: Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty will be 14.9% ad valorem.

Style number 40002, Blue Ninja, may be subject to quota/visa requirements, as articles classified under 6114.30.3054, HTS, fall within textile category designation 659. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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