The tariff classification of costumes from China.

NY L81995 February 17, 2005 CLA-2-95:RR:NC:SP:225 L81995 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Annalee McKay Mario Chiodo Studios 70 Washington Street, Suite 425 Oakland, CA 94607 RE: The tariff classification of costumes from China. Dear Ms. McKay: In your letter dated January 18, 2005, you requested a tariff classification ruling. You submitted the following costumes: Style 5145000, Coventina the Club Vamp, is a costume designed for an adult that consists of a burgundy dress and corset that are made of polyester and polyvinyl chloride. The dress imparts the essential character, and has flimsy overlock stitching construction at the neck, flimsy single straight stitching at the waist, and seams constructed with loose stitching. It also has a flimsy hook and loop tab closure at the neck, and visible raw edges at the arms and hem. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS). Style 5145002, Devona the Fairy Demon, is a costume designed for an adult that consists of a red dress, red corset, and red mesh wings, with the dress imparting the essential character. Although the dress has well-made multiple layer styling features, it has flimsy single straight stitching at the waist, seams constructed with loose stitching, flimsy elastic sewn directly to the fabric at the top, a flimsy string tie closure, and visible raw edges at the arms and hem. The wings attach to the back of the costume via a hook and loop tab. The costume meets the flimsy, non-durable requirements for classification within Chapter 95, HTS. Your samples are being returned upon your request. The applicable subheading for style 5145000, Coventina the Club Vamp, and style 5145002, Devona the Fairy Demon, 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