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NY L82743

March 25, 2005

CLA-2-95:RR:NC:SP:225 L82743


TARIFF NO.: 9505.90.6000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a costume from China.

Dear Mr. Crago:

In your letter dated January 31, 2005, and received on March 2, 2005, you requested a tariff classification ruling.

You submitted a sample of a Halloween Polyester Witch Set identified as style number C079BA00454. The polyester costume consists of a black dress with a spider web design on its orange sleeves, a black cone-shaped hat, and a black and orange belt with a spider web design. The dress imparts the essential character, and has flimsy construction at the hem and seams and flimsy visible overlock stitching at the arms and hem. The costume will be imported in a plastic bag with a hanger and an illustrated cardboard insert, and meets the requirements for classification as a flimsy, non-durable costume within Chapter 95 of the Harmonized Tariff Schedule.

Your sample is being returned upon your request.

The applicable subheading for the Halloween Polyester Witch Set identified as style number C079BA00454 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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