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NY L82895

April 6, 2005

CLA-2-95:RR:NC:SP:225 L82895


TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a costume from China.

Dear Mr. Hoffacker:

In your letter dated March 14, 2005, on behalf of K.B. Toys of Massachusetts, Inc. you requested a tariff classification ruling.

You submitted a sample of a “Children’s Knight’s Cape with Hood and Vest Costume” identified as item number 880130, which is a costume that consists of a knit polyester fabric black cape and red shirt, with the cape imparting the essential character. The cape has a full front opening with an attached hood and a self-tie. The cape has flimsy construction of its seams, a flimsy string tie closure, and visible overlock stitching at the hood, closure, and hem. The flimsy sleeveless pullover shirt has a tie closure at the neck. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule.

Your sample is being returned as requested.

The applicable subheading for the “Children’s Knight’s Cape with Hood and Vest Costume” identified as item number 880130 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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