The tariff classification of a costume from Taiwan.

NY L84524 May 20, 2005 CLA-2-95:RR:NC:SP:225 L84524 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Anne Ornstein Lillian Vernon Corporation 445 Hamilton Avenue White Plains, NY 10601 RE: The tariff classification of a costume from Taiwan. Dear Ms. Ornstein: In your letter dated May 11, 2005, you requested a tariff classification ruling. You submitted a sample of a Vampire Costume identified as LV #034724, which is being returned upon your request. The black high-collared textile costume consists of pants, shirt, and a cape, with the cape imparting the essential character. The cape has well-made styling and a well-made neck. However, the seams, closure, and all edges are flimsy. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule. The applicable subheading for the Vampire Costume identified as LV #034724 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