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NY L82744

March 25, 2005

CLA-2-95:RR:NC:SP:225 L82744


TARIFF NO.: 9505.90.6000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a costume from China.

Dear Mr. Crago:

In your letter dated February 4, 2004, and received on March 2, 2005, you requested a tariff classification ruling.

You submitted a sample of a Halloween Velvet Witch Set identified as item number C079BA00455. The polyester costume consists of a two-layer black dress with an attached vest with gold string ties and a black cone-shaped hat, with the dress imparting the essential character. Although the dress has two layers and a well-made turned neckline, it has flimsy seams, flimsy string tie closures, and visible raw edges at the arms, bottom hem and closures. The costume will be imported in a plastic bag with a hanger and an illustrated cardboard insert, and meets the requirements for classification as a flimsy, non-durable costume within Chapter 95 of the Harmonized Tariff Schedule.

Your sample is being returned as requested.

The applicable subheading for the Halloween Velvet Witch Set identified as item number C079BA00455 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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