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NY L85339




June 8, 2005

CLA-2-95:RR:NC:SP:225 L85339

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 June 2, 2005, you requested a tariff classification ruling.

You submitted photographs of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95:

Juliet/Velvet Juliet is a textile costume that consists of a knit polyester dress, a choker, armbands, and a headpiece with an attached veil, with the dress imparting the essential character. The dress is considered flimsy and has flimsy construction of the seams and visible overlock stitching at the neck, sleeves and hem. The costume will be imported in the following versions, which are identical except for size and/or fabric finish. Item 1049 adult size, item 1049H adult size with hanger and insert, item 1183 plus size, item 1183H plus size with hanger and insert, item 8745 child size, item 8745H child size with hanger and insert, item 1404 adult size velvet, item 1404H adult size velvet with hanger and insert, item 1434 plus size velvet, item 1434H plus size velvet with hanger and insert, item 1474 child size velvet, and item 1474H child size velvet with hanger and insert.

Nun is a textile costume that consists of a knit polyester dress with a collar insert and a headpiece, with the dress imparting the essential character. The unlined dress is considered flimsy and has a flimsy string tie closure at the back of the neck and raw edges. The costume will be imported in the following versions, which are identical except for size. Item 1190 plus size, item 1190H plus size with hanger and insert, item 9910 adult size, and item 9910H adult size with hanger and insert.

Priest is a textile costume that consists of a flimsy unlined knit polyester robe that has a string tie closure at the back of the neck and raw edges. The costume will be imported in the following versions, which are identical except for size. Item 1191 plus size, item 1191H plus size with hanger and insert, item 9932 adult size, item 9932H adult size with hanger and insert.

The applicable subheading for Juliet/Velvet Juliet (item 1049 adult size, item 1049H adult size with hanger and insert, item 1183 plus size, item 1183H plus size with hanger and insert, item 8745 child size, item 8745H child size with hanger and insert, item 1404 adult size velvet, item 1404H adult size velvet with hanger and insert, item 1434 plus size velvet, item 1434H, plus size velvet with hanger and insert, item 1474 child size velvet, and item 1474H, child size velvet with hanger and insert), Nun (item 1190 plus size, item 1190H plus size with hanger and insert, item 9910 adult size, and item 9910H adult size with hanger and insert), and Priest (item 1191 plus size, item 1191H plus size with hanger and insert, item 9932 adult size, item 9932H adult size with hanger and insert) 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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