# NY K88365

August 11, 2004

CLA-2-95:RR:NC:SP:225 K88365

CATEGORY: Classification

TARIFF NO.: 9505.90.6000; 6114.30.3054

Ms. Patty Kittel

Target Customs Brokers, Inc.

1000 Nicollet Mall, TPN-0430

Minneapolis, MN 55403

RE: The tariff classification of costumes from Hong Kong.

Dear Ms. Kittel:

In your letter dated July 30, 2004, on behalf of Target Stores, you
requested a tariff classification ruling.

You submitted samples of three costumes, which are being returned as
requested.

1.  Style number B-1010-00, Super Ninja Fighter, is a flimsy textile
    costume set consisting of a vest, top, pants, hood, and sword, with
    the essential character imparted by the top. The black polyester top
    has a flimsy tab closure, and raw visible edges at the neck and hem.
    The vest is made of polyester and cotton with a plastic foam
    backing, string tie closure, and resembles faux leather decorated
    with gold swashes. The black polyester pants have two layers and
    cuffs. The costume also features a separate polyester black hood and
    a plastic sword. The articles are sized as a ninja costume for a
    child. This costume meets the flimsy and non-durable requirements of
    Chapter 95.

2.  Style number 40004, Red Ninja, is a flimsy textile costume set
    consisting of a vest, jumpsuit, hood, and cuffs, with the essential
    character imparted by the jumpsuit. Although the polyester knit
    black jumpsuit has a gusset and well-made construction at the neck
    (bias tape), it has flimsy elastic sewn directly to the fabric with
    overlock stitching at the bottom, a string tie closure, and visible
    overlock stitching at the arms, closure, and bottom hem. The red
    vest is made of soft vinyl and foam and decorated with gold bands.
    The costume also features a separate black hood and red cuffs. The
    articles are sized as a ninja costume for a child. This costume
    meets the flimsy and non-durable requirements of Chapter 95.

3.  Style number 40002, Blue Ninja, is a well-made textile costume set
    consisting of a jumpsuit, hood, and vest, with the jumpsuit
    imparting the essential character. It has well-made styling (a
    gusset), well-made construction of the neck (bias tape) and leg
    laces as embellishments. The blue vest is made of soft vinyl and
    foam and decorated with an imprinted green dragon. The costume also
    features a separate black hood. The articles are sized as a ninja
    costume for a child. This costume does not meet the flimsy and
    non-durable requirements of Chapter 95.

The applicable subheading for style number B-1010-00, Super Ninja
Fighter, and style number 40004, Red Ninja, 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.

The applicable subheading for style number 40002, Blue Ninja, will be
6114.30.3054, HTS, which provides for "Other garments, knitted or
crocheted: of man-made fibers: Other: Coveralls, jumpsuits and similar
apparel: Women's or girls': Other." The rate of duty will be 14.9% ad
valorem.

Style number 40002, Blue Ninja, may be subject to quota/visa
requirements, as articles classified under 6114.30.3054, HTS, fall
within textile category designation 659. The designated textile and
apparel categories and their quota and visa status are the result of
international agreements that are subject to frequent renegotiations and
changes. To obtain the most current information, we suggest that you
check, close to the time of shipment, the Textile Status Report for
Absolute Quotas, which is available at our Web site at www.cbp.gov. In
addition, the designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements applicable to
the subject merchandise may be affected and should also be verified at
the time of shipment.

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