The tariff classification of a textile Costume from Hong Kong and China

NY K83497 March 2, 2004 CLA-2-95:RR:NC:SP:225 K83497 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Anna Maria Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a textile Costume from Hong Kong and China Dear Ms Rogalski: In your letter dated February 6, 2004 you requested a tariff classification ruling. Style 2021, Copper Fairy, consist of a polyester and nylon knit dress and wings. The item will be sold in child sizes LA (4-6) and KA (7-10). The good will be considered a set. The dress has a major styling feature, but both the neckline and waist have flimsy construction. We are unable to rule on style 1195, Franny’s Fifties Frock. An item with the same name and number was ruled on in Preclass J81024. However, the product presented for this ruling is not the exact same item as the item ruled on in the preclass. To rule on this product, it will need a new item number or a new name. Your samples are returned as requested. The Copper Fairy costume meets the flimsy and non-durable requirements for classification within Heading 9505. The applicable subheading for Item 2021, Copper Fairy, 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