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NY L87323




September 28, 2005

CLA-2-95:RR:NC:SP:225 L87323

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Lane Fragomeli
The Paper Magic Group
1107 Broadway, Suite 1414
New York, NY 10010

RE: The tariff classification of costumes from China.

Dear Mr. Fragomeli:

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

You submitted the following costumes, which meet the flimsy, non-durable requirements for classification in Chapter 95 and are being returned upon your request.

Item numbers 6808525, 6808526 and 6808527, Heavenly Angel, are three styles of a textile costume that consists of a white polyester dress, a mesh top skirt, a pair of wings, and a polyester halo, with the dress imparting the essential character. Although the dress has well-made gathering at the sleeve, it has flimsy construction of the neck, waist and seams, flimsy thin elastic sewn directly to the fabric at the arms, a flimsy hook and loop tab closure, and raw edges.

Item numbers 6808499, 6808501, 6808502, and 6808617 through 6808622, Demonic Demon, are nine styles of a textile costume that consists of a polyester robe and a latex mask, with the robe imparting the essential character. Although the robe has two well-made styling features (grommet tape and multiple layers), it has flimsy construction of the neck and seams, a flimsy hook and loop tab, and visible overlock stitching at the arms, closure and hem.

The applicable subheading for item numbers 6808525, 6808526 and 6808527, Heavenly Angel, and item numbers 6808499, 6808501, 6808502, and 6808617 through 6808622, Demonic Demon, 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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