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NY L87555




September 27, 2005

CLA-2-95:RR:NC:SP:225 L87555

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

Item numbers M00710 (Adult) and M00230 (Child) Sock Hop Sweetie, is a textile costume set that consists of a pink and blue dress decorated with the image of a poodle on a silver leash, a blue mesh scarf and a pink and white belt with a buckle, with the dress imparting the essential character. The dress has flimsy overlock stitching at the neck and all edges are raw.

Item number M00203, Buccaneer Beauty (Child), is a textile costume set that consists of a black and white top secured in front with red drawstring through metal grommets, black skirt, red and white striped bandanna and a red and white striped hip drape, with the top imparting the essential character. Although the top has two well-made styling features (raglan sleeve and multiple layers), a well-made closure of grommets, it has flimsy construction of the neck and seams, flimsy thin elastic sewn directly to the fabric at the arms, raw edges at the arms and visible overlock stitching at the hem.

Item number M00604, Vampira (Child), is a textile costume set that consists of a two panel black and red dress with gold trim, a black foam collar and a fake gold medallion with a faux red gem, with the dress imparting the essential character. The dress has visible overlock stitching at the neck and all edges are raw.

Item number M00205, Little Leopard (Child), is a textile costume set that consists of a leopard print top with black cloth around the neck, a pair of leopard print pants with attached black tail, a headpiece with black ears, and black cuffs, with the essential character imparted by the top. The top has visible overlock stitching at the neck and all edges are raw.

Item number M00228, Pirate Pete (Child), is a textile costume set that consists of a black top with black and white striped front and arms, a beige pair of pants, a black scarf and a black and beige belt with a large buckle, with the top imparting the essential character. Although the top has a styling feature (sewn lapels at shoulder) and two layers, it has visible overlock stitching at the neck and all edges are raw.

The applicable subheading for item numbers M00710 (Adult) and M00230 (Child) Sock Hop Sweetie, item number M00203, Buccaneer Beauty (Child), item number M00604, Vampira (Child), item number M00205, Little Leopard (Child), and item number M00228, Pirate Pete (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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