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NY L87551





September 27, 2005

CLA-2-95:RR:NC:SP:225 L87551

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 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 M01100, Tavern Lady (Adult), is a textile costume set that consists of a cream colored dress and a sleeveless purple and blue overdress, which imparts the essential character. Both are considered flimsy with the dress having raw edges at the neckline, armholes and hem, and the overdress having visible overlock stitching at the neck and arm and raw edges at the hem.

Item number M01534, French Maid (Adult), is a textile costume set that consists of a black and white a black and white dress and a black flimsy skirt with white around the waistband, and a headpiece, with the dress imparting the essential character. The dress has visible overlock stitching at the neck and raw edges at the hem, sleeves and neckline.

Item number M00715, Elvira Mistress of the Dark (Adult), is a textile costume set that consists of a black dress, a black belt and a plastic dagger, with the dress imparting the essential character. Although the dress has a well-made bust line styling feature, it has visible overlock stitching at the neck and raw edges at the sleeve and hem.

Item number M01016, Saloon Gal (Adult), is a textile costume set that consists of a sleeveless red dress with fringe at the collar, a lace belt, lace glovelettes and a headpiece, with the dress imparting the essential character. Although the dress has well-made gathering at the neck and skirt, it has visible overlock stitching at the neck, armholes and raw edges at the hem.

Item number M01097, Red Riding Hood (Adult), is a textile costume set that consists of a white and red dress, a well-made red cape, and a foam corset, with the dress imparting the essential character. The dress has thin elastic sewn directly to the fabric at the neck and sleeves and raw edges at the neck, hem and sleeves.

The applicable subheading for item number M01100, Tavern Lady (Adult), item number M01534, French Maid (Adult), item number M00715, Elvira Mistress of the Dark (Adult), item number M01016, Saloon Gal (Adult), and item number M01097, Red Riding Hood (Adult), 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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