CLA-2-95:RR:NC:SP:225 L82673

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of Textile Costumes from China and Taiwan

Dear Mr. August:

In your letter dated February 16, 2005 you requested a tariff classification ruling.

Items 5907and 5907H, Child Goth Spider Princess, consists of a dress, a hoop slip, a comb headpiece, and sleevelets. The dress has several styling features and one well-made edge. However, the remaining edges are overlock, and the seams and both construction features are flimsy.

Items 5102 & 5102H, Adult Goth Spider Princess, are the same as above but sized for adults. Items 5767 and 5767H, Plus Size Goth Spider Princess, are the same as 5907 and 5907H above but sized to fit plus size adults. Items 1648 and 1648H, Teen Goth Spider Princess, are the same as 5907 and 5907H above but sized to fit teenagers.

The Dress of each of these sets meets the flimsy and non-durable requirements for classification within Heading 9505. Your sample was retained for training purposes.

The applicable subheading for Items 1648,1648H, 5102, 5102H, 5767, 5767H, 5907, and 5907H 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