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NY L84144




April 26, 2005

CLA-2-95:RR:NC:SP:225 L84144

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. David Kislevitz
Christys London
183 Valley Road
River Edge, NJ 07661

RE: The tariff classification of costumes from China.

Dear Mr. Kislevitz:

In your letter dated April 8, 2005, you requested a tariff classification ruling.

You submitted the following samples, which are being returned per your request:

T10, Cowgirl, is a textile costume that consists of a hat, vest, skirt, bandana, and armbands, with the essential character imparted by the vest. Although the vest has a well-constructed neck and well-made embellishments (stars, fringe and silver tape), it has flimsy construction of the seams, a flimsy hook and loop tab closure, and flimsy edges.

T18, Hula Girl, is a costume that consists of a top, a skirt, a headband, and wristlettes, with the skirt imparting the essential character. The skirt is made of textile covered with a plaiting material of plastic strips 5mm in width or greater that resembles grass. The plaiting material imparts the essential character of the skirt and qualifies it as a non-textile skirt.

T33, Little Witch, is a textile costume that consists of a dress and hat, with the dress imparting the essential character. Although the dress has a multiple layer skirt, a two layer front, and two layer sleeves, it has flimsy construction of the neck and seams, flimsy elastic sewn directly to the fabric at the arms, a flimsy hook and loop tab closure, and flimsy edges.

T27, Vampire Bat Boy, is a textile costume that consists of a jumpsuit and a headpiece, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made styling (attached wings) and a well-constructed neck, it has flimsy seams, flimsy elastic sewn directly to the fabric of the feet, a flimsy hook and loop tab closure, and flimsy edges.

T29, Frankenstein Boy, is a textile costume that consists of a jumpsuit and a headpiece, with the jumpsuit imparting the essential character. Although the jumpsuit has a two layer front and a two layer collar, it has flimsy construction of the waist and seams, flimsy elastic sewn directly to the fabric of the feet, a flimsy hook and loop tab closure, and flimsy edges.

All of these costumes except T18, Hula Girl, meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS). Since the essential character of the Hula Girl costume is the non-textile plaiting material, the textile costume rules under the Rubies court decision do not apply. However, the costume will also be classified in 9505 as a non-textile costume.

The applicable subheading for T10, Cowgirl, T18, Hula Girl, T33, Little Witch, T27, Vampire Bat Boy, and T29, Frankenstein Boy, 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.

Sincerely,

Robert B. Swierupski
Director,

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