CLA-2-95:RR:NC:SP:225 L84009

Ms. Skye De La Rosa
The Paper Magic Group, Inc.
1107 Broadway, Suite 1414
New York, NY 10010

RE: The tariff classification of a costume from China.

Dear Ms. De La Rosa:

In your letter dated April 6, 2005, you requested a tariff classification ruling.

You submitted a sample of My Little Pony Sky Wishes identified as style number 6807876/7, which is a 100% polyester costume that consists of a pink top, pink pants, and a plastic tiara with faux gems and hair, with the top imparting the essential character. Although the top has a well-made neck, it has flimsy seams, a flimsy string tie closure, flimsy raw edges at the arms, and visible overlock stitching at the hem and closure. The top has a screen printed pink pony in its center and a screen printed heart on its left cuff. The costume will be packaged in a polyester bag with a cardboard insert, and meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

The applicable subheading for My Little Pony Sky Wishes identified as style number 6807876/7 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.


Robert B. Swierupski
National Commodity
Specialist Division