The tariff classification of a flimsy costume from China

N007704 March 12, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Lane Fragomeli Paper Magic Group, Halloween Division 345 7th AVE 6 FLOOR New York, NY 10001 RE: The tariff classification of a flimsy costume from China Dear Mr. Fragomeli: In your letter dated February 16,2007 you requested a tariff classification ruling. The submitted sample, KEN Costume Set, item #’s 6801544A-S, 6801545B-M, 6801546C-L, consists of a tunic, pants, belt and faux boxing gloves. You state that the tunic and pants are made of woven 100% polyester fabric. Examination reveals that they are made of knit fabric. The tunic has a full front opening, two-layered placket with slits at the bottom. The flimsy pants have an elastic waist. The tunic is flimsy, with a flimsy neck and seams and all edges are flimsy. The KEN Costume Set will also be imported in size small (6801544A-S), size medium (6801545B-M) and size large (6801546C-L). The applicable subheading for the KEN Costume Set, item #’s 6801544A-S, 6801545B-M, 6801546C-L will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division