The tariff classification of Textile Costumes from China

NY L83039 April 8, 2005 CLA-2-95:RR:NC:SP:225 L83039 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of Textile Costumes from China Dear Mr. August: In your letter dated March 16, 2005 you requested a tariff classification ruling. Items 5077 and 5077H, Adult Shimmer Witch, consists of a coat, a dress, a witch hat, and a belt. The dress is well made. The coat, which is the essential character of the costume, has one styling feature. However, the remaining construction and finishing touches are flimsy. Items 5888 & 5888H, Child Shimmer Witch, are the same as above but sized for a child. Items 5760 and 5760H, Plus Size Shimmer Witch, are the same as 5077 and 5077H above but sized to fit plus size adults. The coat of each of these sets meets the flimsy and non-durable requirements for classification within Heading 9505. Items 5099 and 5099H, Adult Hollywood Movie Star, consists of a satin halter dress and a blond wig. The dress is unlined with one styling feature, two well-made construction features and a well-made embellishment. The remaining construction and all the finishing touches are flimsy. The dress of this set meets the flimsy and non-durable requirements for classification within Heading 9505. Your sample is being returned as requested. The applicable subheading for Items 5077, 5077H, 5888, 5888H, 5077, 5077H 5099 and 5099H 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