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NY L84068

April 28, 2005

CLA-2-95:RR:NC:SP:225 L84068


TARIFF NO.: 9505.90.6000

Ms. Pat Beals
Teetot & Company
190 East Crowther, Suite D
Placentia, CA 92870

RE: The tariff classification of a costume from China.

Dear Ms. Beals:

In your letter dated April 10, 2005, you requested a tariff classification ruling.

You submitted a sample of a “Cheerleader Costume” identified as style number 40-590, which is a textile costume that consists of a red top with blue, silver, and red bands across the front, a red skirt with silver and blue bands in front, and a pair of white pom poms. The top imparts the essential character. It has a well-constructed neck, a flimsy string tie closure, and flimsy edges with visible overlock stitching at the arms, hem, and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

The applicable subheading for the “Cheerleader Costume” identified as style number 40-590 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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