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NY L86785




August 3, 2005

CLA-2-95:RR:NC:SP:225 L86785

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Navidad:

In your letter dated July 19, 2005, you requested a tariff classification ruling.

You submitted samples of the following textile costumes, which meet the flimsy, non-durable requirements and are being returned upon your request:

Style 5067, Elmo Standard, is a textile child-sized costume that consists of a red 100% polyester knit jumpsuit with a separate red hood that is decorated with an attached pair of plastic eyes and a nose, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made styling (gusset) and well-made construction of the neck, it has flimsy construction of the seams, a flimsy hook and loop tab closure, and visible overlock stitching of the arms, ankles and closure.

Style 5629, Baby Elmo, is a textile toddler-sized costume that consists of a pink 100% polyester knit jumpsuit with a separate pink hood that is decorated with an attached pair of plastic eyes and a nose, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made construction of the neck, well-made snap closures at the ankles and tape at the edges, it has flimsy construction of the seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles and closure.

Style 5854, Clover Standard, is a textile child-sized costume that consists of a burgundy 100% polyester knit jumpsuit, belt buckle, burgundy textile gloves and arm bolts, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made construction of the neck, a well-made zipper closure, well-made edges at the closure and a well-made embellishment, it has flimsy construction of the seams, flimsy thin elastic sewn directly to the fabric at the ankles, and visible overlock stitching at the arms and ankles.

Style 5855, Sam Standard, is a textile child-sized costume that consists of a green 100% polyester jumpsuit, belt buckle, green textile gloves and arm bolts, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made construction of the neck and waist, a well-made zipper closure and well-made edges at the closure, it has flimsy construction of the seams, flimsy thin elastic sewn directly to the fabric at the ankles, visible overlock stitching at the arms and ankles, and a flimsy embellishment.

Style 5856, Alex Standard, is a textile child-sized costume that consists of a yellow 100% polyester jumpsuit, belt buckle, yellow textile gloves and arm bolts, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made construction of the neck, a well-made zipper closure, well-made edges at the closure and a well-made belt embellishment, it has flimsy construction of the seams, flimsy thin elastic sewn directly to the fabric at the ankles, visible overlock stitching at the arms and hem and a flimsy embellishment.

The applicable subheading for style 5067, Elmo Standard, style 5629, Baby Elmo, style 5854, Clover Standard, style 5855, Sam Standard, and style 5856, Alex Standard, 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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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,

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