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NY L84358




April 28, 2005

CLA-2-95:RR:NC:SP:225 L84358

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
FunWorld
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated April 19, 2005, you requested a tariff classification ruling.

You submitted the following samples:

Item 5080/5080H, Adult Bat Beauty, is a textile costume that consists of a velvet cape, a black dress, a separate collar, and a sequin outlined facemask, with the cape imparting the essential character. Although the cape has a well-made neck, it has a flimsy string tie closure and visible raw edges at the hem and closure. The costume is packaged in a polybag with a photo insert. Item 5080H is the same costume packaged on a hanger with a photo insert.

Item 5111/5111H, Adult Gothic Tutu, is a textile tutu that has well-made ruffles styling, but flimsy construction of the waist and seams, flimsy elastic sewn directly to the fabric at the bottom, and raw edges at the hem. The tutu is packaged in a polybag with a photo insert. Item 5111H is the same tutu packaged on a hanger with a photo insert.

Item 1667/1667H, Teen Gauze Zombie With Fading Eyes, is the same textile costume (except sized for a teenager) previously pre-classified as item 5426 in PC J80969, dated March 26, 2003. The costume is packaged in a polybag with a photo insert. Item 1667H is the same costume packaged on a hanger with a photo insert.

Item 5756/5756H, Plus Size Goth Priest, is the same textile costume (except plus sized) previously pre-classified as item 5440 in PC K82316, dated February 6, 2004. The costume is packaged in a polybag with a photo insert. Item 5756H is the same costume packaged on a hanger with a photo insert.

Item 5936/5936H, Child Glitter Chip Witch, is the same textile costume (except sized for children) previously pre-classified as item 5039 in PC L82915, dated March 3, 2005. Item 5939 is the costume packaged in a polybag with a photo insert. Item 5936H is the same costume packaged on a hanger with a photo insert.

These costumes all meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

The applicable subheading for item 5080/5080H, Adult Bat Beauty, item 5111/ 5111H, Adult Gothic Tutu, item 1667/1667H, Teen Gauze Zombie With Fading Eyes, item 5756/5756H, Plus Size Goth Priest, and item 5936/5936H, Child Glitter Chip Witch, 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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