NY L83491

April 8, 2005

CLA-2-95:RR:NC:SP:225 L83491

CATEGORY: Classification

TARIFF NO.: 9505.90.6000; 6204.43.4040

Mr. Joseph R. Hoffacker

The Navy Yard

5101 South Broad Street

Philadelphia, PA 19112

RE: The tariff classification of costumes from China.

Dear Mr. Hoffacker:

In your letter dated March 21, 2005, on behalf of Big Lots Stores, Inc.,
you requested a tariff classification ruling.

You submitted the following samples, which are being returned upon your
request:

1.  HWG-006-KB-13, Boy's Ninja Costume, consists of a red polyester
    knitted fabric top, pants, and hood, a black fabric belt, and a pair
    of fighting sticks (nunchaku), with the top imparting the essential
    character. The top has flimsy overlock stitching construction of the
    neck, flimsy seams, a flimsy closure of hook and loop tabs, and
    flimsy visible overlock stitching at the arms, hem, and closure. The
    costume meets the flimsy, non-durable requirements for
    classification within Chapter 95 of the Harmonized Tariff Schedule
    (HTS).

2.  HWG-006-KG-10, Girl's Princess Costume, consists of a pink polyester
    woven fabric dress with an outer layer of white and silver at the
    neck and an outer layer nylon knitted fabric skirt, and a plastic
    crown decorated with a faux heart-shaped pink jewel. The dress
    imparts the essential character and has well-made styling with a two
    layer front and skirt, a well-made ribbon edge construction of the
    neck, well-made seams, and a well-made ribbon embellishment. The
    dress is considered well-made and classified within Chapter 62, HTS.

3.  HWG-006-KG-14, Girl's Fairy Costume, consists of a purple polyester
    knitted fabric top, a purple polyester knitted fabric/nylon knitted
    fabric skirt, a pair of purple attachable wings, and a purple
    headpiece, with the top imparting the essential character. The top
    has flimsy visible overlock stitching construction of the neck, a
    flimsy closure of hook and loop tabs, and flimsy visible overlock
    stitching at the arms, hem, and closure. The costume meets the
    flimsy, non-durable requirements for classification within Chapter
    95, HTS.

4.  HWG-006-KG-15, Girl's Hawaiian-Girl Costume, consists of a yellow
    polyester knitted fabric top, a pink skirt made of 45% polyester
    woven fabric and 55% polyethylene pink and yellow strips that
    measure approximately 24" in length and ¼" in width and cover the
    outside of the skirt, and a lei of polyester flowers strung on a
    plastic thread. The skirt imparts the essential character, and is
    not considered a textile. Therefore, the costume is classified in
    Chapter 95, HTS.

The applicable subheading for item number HWG-006-KB-13, Boy's Ninja
Costume, item number HWG-006-KG-14, Girl's Fairy Costume, and item
number HWG-006-KG-15, Girl's Hawaiian-Girl Costume, 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 item number HWG-006-KG-10, Girl's Princess
Costume, will be 6204.43.4040 HTS, which provides for \"Women's or
girls' suits, ensembles, suit-type jackets, blazers, dresses, . . .
Dresses: Of synthetic fibers: Other: Other, Other: Girls'." The rate of
duty will be 16% ad valorem. The polyester woven costume falls within
textile category designation 636.

Quota and visa status are the result of international agreements that
are subject to frequent renegotiations and changes. To obtain the most
current information as to whether quota and visa requirements apply to
this merchandise, we suggest that you check, close to the time of
shipment, the "Textile Status Report for Absolute Quotas" available at
our web site at www.cbp.gov. In addition, you will find current
information on textile import quotas, textile safeguard actions and
related issues at the web site of the Office of Textiles and Apparel, at
otexa.ita.doc.gov.

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