The tariff classification of costumes from China.

NY L84790 May 16, 2005 CLA-2-95:RR:NC:SP:225 L84790 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 May 5, 2005, you requested a tariff classification ruling. You submitted the following costumes, which are being returned upon your request: Basic Gorilla Costumes are textile gorilla costumes that consist of a black polyester pile jumpsuit, an over-the-head polyvinyl chloride (PVC) mask with black polyester pile hair, a pair of PVC black gloves with polyester pile hair, and a pair of PVC shoe covers with polyester pile hair. The jumpsuit imparts the essential character and has flimsy construction of the neck and seams, a flimsy string tie closure, and visible raw edges at the arms, ankles, and closure. Item 5408 is an adult size Basic Gorilla costume packaged in a polybag with a photo insert. Item 5408H is the same costume packaged on a hanger with a photo insert. Item 5708 is a plus size Basic Gorilla costume packaged in a polybag with a photo insert. Item 5708H is the same costume packaged on a hanger with a photo insert. Ferocious Gorilla is exactly the same textile costume as the Basic Gorilla Costume in all details except that it has a molded PVC chest panel. Item 5413 is an adult size Ferocious Gorilla costume packaged in a polybag with a photo insert. Item 5413H is the same costume packaged on a hanger with a photo insert. Item 5709 is a plus size Ferocious Gorilla costume packaged in a polybag with a photo insert. Item 5709H is the same costume packaged on a hanger with a photo insert. Groppin Granny (item 5461 & 5461H) is a textile costume that consists of a bodysuit, a housecoat, and a pair of nylon sox, with the bodysuit imparting the essential character. Although the bodysuit has well-made styling (breasts and textile pubic hair) and a well-made neck, it has flimsy seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem, and closure. These costumes meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule. The applicable subheading for the Basic Gorilla Costumes (items 5408, 5408H, 5708 and 5708H), Ferocious Gorilla (items 5413, 5413H, 5709, and 5709H) and Groppin Granny (items 5461 and 5461H) 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