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NY L87550




September 27, 2005

CLA-2-95:RR:NC:SP:225 L87550

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of costumes from China.

Dear Mr. Gomez:

In your letter dated September 10, 2005, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling.

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

Item number M00526, Carnival Clown (Child), is a textile costume set that consists of a jumpsuit with one pink leg and one black and white striped leg and decorated with two pink pom-poms, a white and black striped cone-shaped hat decorated with pink fur and a pink pom-pom on top, and a black and white striped textile piece with pink textile ties, with the jumpsuit imparting the essential character. The jumpsuit has visible overlock stitching at the neckline, a flimsy string tie, and raw edges at the cuffs and ankles.

Item number M00434, Mighty Tiger Ninja (Child), is a textile costume set that consists of a black and red top, a pair of black and red pants, a well-made black and red foam vest and a plastic black mask decorated with tiger claws, with the top imparting the essential character. Although the top has a well-made neck, it has raw edges at the neck, sleeves and hem.

Item number M00432, Honey Bee (Child), is a textile costume set that consists of a yellow and black dress, a two-layer flimsy skirt, a headpiece (antennae), and a pair of yellow and black wings, with the dress imparting the essential character. The dress has raw edges at the neck, sleeves and hem.

Item number M00420, Lady Bug (Child), is a textile costume set that consists of a red dress, a two-layer well-made skirt, a headpiece (antennae) and red wings, with the dress imparting the essential character. The dress has raw edges at the neck, sleeves and hem.

Item number M00233, Tinkerbelle (Child), is a textile costume set that consists of a green dress, a green tutu, and wings, with the essential character imparted by the dress. The dress has raw edges at the neck, sleeve and hem.

The applicable subheading for item number M00526, Carnival Clown (Child), item number M00434, Mighty Tiger Ninja (Child), item number M00432, Honey Bee (Child), item number M00420, Lady Bug (Child), and item number M00233, Tinkerbelle (Child), 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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