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NY L85251

June 3, 2005

CLA-2-95:RR:NC:SP:225 L85251


TARIFF NO.: 6104.43.2020; 9505.90.6000

Ms. Lori Horgan
Storybook Heirlooms
11220 120th Avenue NE
Kirkland, WA 98033

RE: The tariff classification of costumes from China.

Dear Ms. Horgan:

In your letter dated May 25, 2005, you requested a tariff classification ruling.

You submitted samples of the following costumes, which are being returned upon your request. All of the costumes are flimsy except for the Spider Witch Dress.

Item 242744, Spider Witch Dress, is a shimmering blue polyester dress that has visible overlock stitching at the arms and hem. However, it has well-made styling, well-made construction of the neck and seams, and a well-made embellishment. The costume is considered well-made and classifiable in Chapter 61.

Item 242719, Spider Witch Cape, is a glittery purple polyester cape with a spider web pattern that has well-made construction of the neck. However, it has a flimsy hook and loop tab closure, and raw edges at the hem and closure.

Item 247713, Spider Witch Hat, is a polyester witch hat that has glittery purple fabric with a spider web pattern covering its cone and the shimmering blue brim. The shape of the witch hat is maintained by a thin wire sewn inside the outer edge of the brim.

Item 258743, Cowboy Vest, is a black and white polyester knit vest that has a full-front opening and a well-made embellishment, but it has flimsy construction of the neck and seams, and overlock at the arms, hem and closure.

The applicable subheading for item 242744, Spider Witch Dress, will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’Dresses: Other, Girls’." The rate of duty will be 16% ad valorem. The Spider Witch Dress falls within textile category designation 636.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

The applicable subheading for item 242719, Spider Witch Cape, item 247713, Spider Witch Hat, and item 258743, Cowboy Vest, 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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