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NY L87525




September 16, 2005

CLA-2-95:RR:NC:SP:225 L87525

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6204.43.4040; 6204.43.4030

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

RE: The tariff classification of costumes from China.

Dear Ms. Fragomeli:

In your letter dated September 2, 2005, you requested a tariff classification ruling.

You submitted the following costumes, which are being returned upon your request.

Item numbers 6808400 and 6808401, Lady Bug, are two styles of a toddler textile costume set that consist of a red dress decorated with black dots, a black petticoat, a pair of black mesh wings outlined in red textile covered wire, and a pair of antennae, with the dress imparting the essential character. Although the dress has well-made styling (belts), well-made construction of the neck and seams, and a well-made ribbon embellishment, it has flimsy construction of the waist, a flimsy hook and loop tab closure and visible overlock stitching at the arms, hem and closure. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

Item numbers 6808402 and 6808403, Bumble Bee, are two styles of a toddler textile costume set that consist of a yellow and black striped dress, a black petticoat, a pair of black mesh wings decorated with gold sequins and outlined in yellow textile covered wire, and a pair of antennae, with the dress imparting the essential character. Although the dress has well-made styling (belts), well-made construction of the neck and seams, and a well-made ribbon embellishment, it has flimsy construction of the waist, a flimsy hook and loop tab closure and visible overlock stitching at the arms, hem and closure. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

Item numbers 6808404 and 6808405, Angel, are two styles of a toddler textile costume set that consist of a powder blue dress, a mesh petticoat, and a pair of blue mesh wings outlined in blue covered textile wire, with the dress imparting the essential character. Although the dress has well-made styling (cuffs) and well-made construction of the neck (capping) and seams, it has flimsy construction of the waist, a flimsy hook and loop tab closure, visible overlock stitching of the hem and closure, and a flimsy ribbon embellishment. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

Item numbers 6808430 and 6808431, Butterfly, are two styles of a toddler textile costume set that consist of a black patterned orange dress, a black petticoat, a pair of orange mesh wings with a black pattern and outlined in black textile covered wire, and a pair of antennae, with the dress imparting the essential character. Although the dress has well-made styling (belts), well-made construction of the neck and seams, and a well-made ribbon embellishment, it has flimsy construction of the waist, a flimsy hook and loop tab closure and visible overlock stitching at the arms, hem and closure. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

Southern Belle is a textile costume set that consists of a pink ruffled dress and a hat, with the dress imparting the essential character. The dress has a 100% satin body, 100% nylon lace sleeves, and 100% satin bows, with 100% polyester lining, and a 50% rayon and 50% acetate underskirt. Although the dress has flimsy elastics at the arms, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure, it has three well-made styling features (skirt, ruffles, and front), a well-made neck (capping), well-made construction of the neck and seams, and two well-made embellishments (bows on sleeves and a belt). The dress is considered well-made and classified in Chapter 62. The dress will be imported in different sizes and colors that are enumerated with the following item numbers: Toddler Size 2T Blue (6808408), Toddler Size 3T-4T Blue (6808409), Toddler Size 2T Yellow (6808440), Toddler Size 3T-4T Yellow (6808441), Toddler Size 2T Fuchsia (6808445), Toddler Size 3T-4T Fuchsia (6808446), Toddler Size 2T Fuchsia (6808450), Toddler Size 3T-4T Peach (6808451), Child Size Small Blue (6808455), Child Size Medium Blue (6808456), Child Size Large Blue (6808457), Child Size Small Yellow (6808442), Child Size Medium Yellow (6808443), Child Size Large Yellow (6808444), Child Size Small Pink (6808447), Child Size Medium Pink (6808448), Child Size Large Pink (6808449), Child Size Small Fuchsia (6808452), Child Size Medium Fuchsia (6808453), Child Size Large Fuchsia (6808454), Adult Size Small Blue (6808645), Adult Size Medium Blue (6808646), Adult Size Large Blue (6808647), Adult Size Small Yellow (6808648), Adult Size Medium Yellow (6808649), Adult Size Large Yellow (6808650), Adult Size Small Pink (6808567), Adult Size Medium Pink (6808568), Adult Size Large Pink (6808569), Adult Size Small Fuchsia (6808651), Adult Size Medium Fuchsia (6808652), and Adult Size Large Fuchsia (6808653).

The applicable subheading for item numbers 6808400 and 6808401, Lady Bug, item numbers 6808402 and 6808403, Bumble Bee, item numbers 6808404 and 68084005, Angel, and item numbers 6808430 and 6808431, Butterfly, 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 Southern Belle Toddler Size 2T Blue (6808408), Toddler Size 3T-4T Blue (6808409), Toddler Size 2T Yellow (6808440), Toddler Size 3T-4T Yellow (6808441), Toddler Size 2T Fuchsia (6808445), Toddler Size 3T-4T Fuchsia (6808446), Toddler Size 2T Fuchsia (6808450), Toddler Size 3T-4T Peach (6808451), Child Size Small Blue (6808455), Child Size Medium Blue (6808456), Child Size Large Blue (6808457), Child Size Small Yellow (6808442), Child Size Medium Yellow (6808443), Child Size Large Yellow (6808444), Child Size Small Pink (6808447), Child Size Medium Pink (6808448), Child Size Large Pink (6808449), Child Size Small Fuchsia (6808452), Child Size Medium Fuchsia (6808453), and Child Size Large Fuchsia (6808454), will be 6204.43.4040, Harmonized Tariff Schedule of the United States (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 rate of duty will be 16% ad valorem. All styles fall within textile category designation 636.

The applicable subheading for Southern Belle Adult Size Small Blue (6808645), Adult Size Medium Blue (6808646), Adult Size Large Blue (6808647), Adult Size Small Yellow (6808648), Adult Size Medium Yellow (6808649), Adult Size Large Yellow (6808650), Adult Size Small Pink (6808567), Adult Size Medium Pink (6808568), Adult Size Large Pink (6808569), Adult Size Small Fuchsia (6808651), Adult Size Medium Fuchsia (6808652), and Adult Size Large Fuchsia (680865) will be 6204.43.4030, HTS, which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Women’s’.". The rate of duty will be 16% ad valorem. All styles fall 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.

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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