The tariff classification of costumes from China.

NY K84683 April 23, 2004 CLA-2-95:RR:NC:SP:225 K84683 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun•World Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China. Dear Mr. August: In your letter dated March 31, 2004, you requested a tariff classification ruling. You submitted samples of the following costumes: Item number 5883, Child Sparkling Spiderella, is a flimsy costume that consists of a 100 percent knit polyester dress that is unlined with no discernible waist. The costume has flimsy raw edges at the arms and bottom hem, and visible overlock stitchng at the neck. It has a separate collar of foam-covered polyester cloth that is decorated with sequins and attaches to the dress via 3 hook and loop tabs. The costume is packaged in a polybag with a photo insert. Item number 5883H is the same costume packaged on a hanger with a photo insert. Item number 5076 Adult Sparkling Spiderella, is the same flimsy costume as the child’s version except it is sized for an adult. The costume is packaged in a polybag with a photo insert. Item number 5076H is the same costume packaged on a hanger with a photo insert. Item number 5889, Girls High Seas Buccaneer, is a flimsy costume consisting of a dress, coated polyester boot tops, pleather belt, a hat made of plastic coated polyester material and a 100 percent polyester knit bandanna. The dress imparts the essential character and is made of 100 percent knit polyester fabric. It has flimsy construction at the neck (visible overlock stitching) and waist (single stitch), flimsy elastics at the arms, and raw edges at the arms and bottom. The costume will be packaged in a polybag with a photo insert. Item number 5889H is the same costume packaged on a hanger with a photo insert. Item number 9950, Adult Female High Seas Buccaneer, is the same flimsy costume as the “Girls High Seas Buccaneer” except sized for an adult. The costume is packaged in a polybag with a photo insert. Item 9950H is the same costume packaged on a hanger with a photo insert. Item number 9905, Adult Cheerleader, is a flimsy costume set that consists of a top (blouse), a skirt, and 2 pom poms, with the top imparting the essential character. The top (blouse) is made of 100 percent knit polyester fabric with visible overlock stitching at the neck, on both edges of the built-in choker, around the bodice and at the bottom of the blouse. The back has flimsy hook and loop tab closures. The skirt has a double layer of material below the waist area and a single length of sewn elastic. The costume will be packaged in a polybag with a photo insert. Item number 9905H is the same costume packaged on a hanger with a photo insert. These costumes meet the flimsy and non-durable requirements for classification within Heading 9505. The applicable subheading for item numbers 5883 & 5883H, Child Sparkling Spiderella, item numbers 5076 & 5076H, Adult Sparkling Spiderella, item numbers 5889 & 5889H, Girls High Seas Buccaneer, item numbers 9950 & 9950H, Adult Female High Seas Buccaneer, and item numbers 9905 & 9905H, Adult Cheerleader, 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, National Commodity Specialist Division