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NY L87571




September 27, 2005

CLA-2-95:RR:NC:SP:225 L87571

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 12, 2005, on behalf of 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 number M00745, Countess (Adult), 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 M00743, Vampire (Adult), is a textile costume set that consists of a black cape with an attached foam collar, a flimsy red and black polyester top and a plastic gold medallion decorated with a faux red jewel. The cape imparts the essential character. Although the cape has well-made styling (collar wider than five inches) and a well-made neck, it has flimsy construction of the seams, a flimsy string tie closure, and raw edges at the closure and hem.

The applicable subheading for item number M00745, Countess (Adult) and item number M00743, Vampire (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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