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NY L81999




February 10, 2005

CLA-2-95:RR:NC:SP:225 L81999

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Troy Crago
Atico International, Inc.
501 So. Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a costume from China.

Dear Mr. Crago:

In your letter dated January 11, 2005, you requested a tariff classification ruling.

You submitted a sample of a Halloween Polyester Tiny Tinker Dress-Up Kit identified as style number C079BA00423, which is a flimsy non-durable costume designed as a Halloween costume for a girl 4-6 years of age. The costume consists of a green leotard with an attached tutu and a pair of mesh wings. The leotard has flimsy construction (overlock stitching) at its neck, a flimsy closure (hoop and loop tab), and flimsy overlock stitching at its edges. The wings are attached to the back of the costume via a hook and loop tab.

The costume meets the flimsy non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule.

Your sample is being returned upon your request.

The applicable subheading for the Halloween Polyester Tiny Tinker Dress-Up Kit identified as style number C079BA00423 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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