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

NY K83529 March 2, 2004 CLA-2-95:RR:NC:SP:225 K83529 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 20, 2004 you requested a tariff classification ruling. Style 5931, Spider-Man 2 Movie Standard, is a one hundred percent polyester bodysuit or coverall. Child Sizes LA (4-6), KA (7-10) and HA (7-10+) also have a fabric hood (no sample provided). The retail packed costume will be considered a set. The bodysuit has a styling feature and a well-constructed neckline. The waist has flimsy construction and all the edges are visible over-lock stitched. We are unable to rule on Child Size MA (2-4) as that costume has a “cappet” not provided for examination. Your sample is returned as requested. The LA, KA and HA sized costumes meet the flimsy and non-durable requirements for classification within Heading 9505. The applicable subheading for item 5931, Child Sizes LA (4-6), KA (7-10) and HA (7-10+) only, 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