CLA-2-95:RR:NC:SP:225 L83961

Geoffrey Greenberg
Creative Designs International, Ltd.
207-208 East Pennsylvania Blvd.
Feasterville, PA 19053

RE: The tariff classification of a Textile Costumes from China

Dear Mr. Greenberg:

In your letter dated April 7, 2005 you requested a tariff classification ruling.

Item 61404, Disney Princess Sleeping Beauty Dress, consists of a dress. The dress has three styling features, four embellishments, one well-made edge, and one well-made construction feature. However, the remaining edges, construction features, closure, and elastic are flimsy. The dress meets all the requirements for classification within Heading 9505.

Item 61403, Disney Princess Belle Dress, consists of a dress. The dress has three styling features, three embellishments, and one well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 61254, Disney Princess Snow Dress, consists of a dress. The dress has two styling features, three embellishments, and one well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505.

Item 61256, Disney Princess Tinker Bell Dress, consists of a dress. The dress has two styling features, two embellishments, one well-made edge, and one well-made construction feature. However, the remaining edges, closures, elastics and construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 66838, Disney Princess Dress Assortment, consists of item numbers 61254, 61256, 61403 and 61404. The dresses, detailed above, meet the requirements for classification within Heading 9505.

The applicable subheading for Items 61404, 61403, 61254, 61256 and assortment 66838 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