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NY L85192




June 2, 2005

CLA-2-95:RR:NC:SP:225 L85192

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 May 23, 2005, you requested a tariff classification ruling.

You submitted samples of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request:

Item 7574, Mrs. Santa Dress with Faux Fur Trim, is a textile costume set that consists of a red dress trimmed with faux white fur, a red hat with faux white fur, a black belt, and black boot tops with faux white fur, with the dress imparting the essential character. The unlined knit polyester dress has flimsy construction of the neck, waist and seams, a flimsy string tie closure at the neck, and raw edges.

Angel of Death, is a textile costume that consists of a knit polyester dress with a hood, a woven mesh shawl, a mesh underskirt, a polyester corset, and wings made of paper, polyester gauze, and plastic. The dress imparts the essential character and is considered flimsy. Item 5097 is the adult-sized costume packaged in a polybag with a photo insert. Item 5097H is the same adult-sized costume packaged on a hanger with a photo insert. Item 5930 is the child-sized costume packaged in a polybag with a photo insert. Item 5930H is the same child-sized costume packaged on a hanger with a photo insert.

The applicable subheading for item 7574, Mrs. Santa Dress with Faux Fur Trim, and Angel of Death (items 5097, 5097H, 5930 and 5930H) 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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