The tariff classification of a "Glitter Hooded Cape" from China.

NY K82151 January 2, 2004 CLA-2-95:RR:NC:SP:225 K82151 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Susann L. Eaton Rubie’s Costume Co., Inc. One Rubie Plaza Richmond Hill, NY 11418 RE: The tariff classification of a “Glitter Hooded Cape” from China. Dear Ms. Eaton: In your letter dated December 18, 2003, you requested a tariff classification ruling. You submitted a sample of a “Glitter Hooded Cape” identified as item number 16009. The item is a purple polyester mesh-like cape featuring a glitter spider web design. The cape has visible raw edges and a hood that has a visible overlock seam around its neckline. The front of the cape is closed by a tie string. This costume meets the flimsy and non-durable requirements for classification within Heading 9505. Your sample is being returned as requested. The applicable subheading for the “Glitter Hooded Cape” identified as item number 16009 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 J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division