The tariff classification of a costume from Taiwan.

NY L82761 March 23, 2005 CLA-2-95:RR:NC:SP:225 L82761 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Anne Ornstein Lillian Vernon( Corporation 445 Hamilton Street White Plains, NY 10601 RE: The tariff classification of a costume from Taiwan. Dear Ms. Ornstein: In your letter dated February 28, 2005, you requested a tariff classification ruling. You submitted a sample of a “Mummy in a Coffin Costume” identified as LV# 035126. The item is a one-piece costume made of 100% polyester knit fabric that depicts a gray coffin with a mummy attached to its front. An opening in the back of the coffin allows a child to slip inside and wear the coffin over their entire head and body. The mummy has eye openings that allow the child to see through and loose hanging arms that the child can slip their own arms into. When worn, the costume is secured with three hook and loop tabs in back of the coffin. Although the costume has two layers in front and a two layered coffin it has flimsy construction at the neck and seams, flimsy hook and loop tab closures, and visible overlock stitching at the bottom and at the closure. The costume meets the requirements for classification as a flimsy, non-durable costume within Chapter 95 of the Harmonized Tariff Schedule. The applicable subheading for the “Mummy in a Coffin Costume” identified as LV# 035126 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