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NY L82745

March 24, 2005

CLA-2-95:RR:NC:SP:225 L82745


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, 2005, 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 C079BA00452. The polyester costume consists of a two-layer black and purple dress outlined in gold along the neck and bodice, a black drawstring, and a black cone-shaped hat decorated with a purple band with a gold buckle. The essential character is imparted by the dress, which has flimsy overlock stitching at the neck, flimsy thin elastic at the top, visible raw edges at the sleeves and hem, and a flimsy string tie closure. 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 C079BA00452 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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