The tariff classification of a costume from China.

NY L86084 July 11, 2005 CLA-2-95:RR:NC:SP:225 L86084 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a costume from China. Dear Mr. Williams: In your letter dated June 30, 2005, you requested a tariff classification ruling. You submitted a photograph of a Wolverine Costume identified as style number 82147, which meets the flimsy, non-durable requirements of Chapter 95. The costume consists of a 100% polyester plush black jumpsuit, a 100% polyester black wolverine head with foam padding and an attached 100% latex mask, a pair of 100% polyester foam padded black shoes, and a pair of 100% polyester knitted fabric black gloves. The jumpsuit imparts the essential character, and has two well-made styling features (attached tail and gusset) and well-made seams. However, the jumpsuit has flimsy construction of the neck (sewn-on plush material with visible overlock stitching on the outside), a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles and closure. The applicable subheading for the Wolverine Costume identified as style number 82147 will be 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