The tariff classification of a Textile Costume from China

NY K83963 March 22, 2004 CLA-2-95:RR:NC:SP:225 K83963 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Chris Fladager Norvanco International Inc. 21902 64th Ave. South Kent, WA 98032 RE: The tariff classification of a Textile Costume from China Dear Mr. Holland: In your letter dated March 4, 2004 you requested a tariff classification ruling on behalf of your client Spin Master, Inc. The sample provided is called Ballerina Tutu, no item number. The tutu consists of a one-piece leotard. Three layers of ruffles are attached to the lower half of the leotard. Matching material is used on the straps. Thin elastic and overlock edges complete the leotard. The tutu is imported without other products and is in a retail package. This costume meets the flimsy and non-durable requirements for classification within Heading 9505. The applicable subheading for Ballerina Tutu 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 J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division