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NY L83389

April 4, 2005

CLA-2-95:RR:NC:SP:225 L83389


TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a costume from China.

Dear Mr. Williams:

In your letter dated November 25, 2004, and received on March 15, 2005, you requested a tariff classification ruling.

You submitted a sample of a Twinkling Princess identified as style number 12774, which is a blue princess costume for a girl. The dress top is made of 100% polyester knitted fabric, the dress bottom is made of 100% polyester woven fabric, and the cape is made of 100% nylon woven mesh. The dress has overlock stitching at the neck, sleeves and hem, flimsy thin elastic at the waist, and a flimsy hook and loop tab closure. The cape is attached with a hook and loop tab, and the costume is completed with a plastic rigid horseshoe-shaped tiara with faux gems on top. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule.

Your sample is returned via the express service for which you purchased a shipping label.

The applicable subheading for the Twinkling Princess identified as style number 12774 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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