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NY L87685




October 11, 2005

CLA-2-95:RR:NC:SP:225 L87685

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of costumes from China.

Dear Mr. Fragomeli:

In your letter dated August 29, 2005, and received on September 19, 2005, you requested a tariff classification ruling.

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

Item numbers 6808414 and 6808415, Rag Doll, are two styles of a textile costume set that consists of dress, an apron, a pair of pants, a collar and a hat with attached wig, with the dress imparting the essential character. Although the dress has well-made styling (puff sleeves and multiple layers) and well-made construction of the waist, it has flimsy construction of the neck and seams, flimsy thin elastic sewn directly to the arms, a flimsy hook and loop tab closure, and visible overlock stitching at the closure and hem. The costume meets the flimsy, non-durable requirements for classification in Chapter 95.

Item numbers 6808422, 6808423, 6808472, 6808473, and 6808474, Vampire, are five styles of a textile costume set that consists of a flimsy jumpsuit and a cape, with the cape imparting the essential character. Although the cape has well-made styling (multiple layers) and well-made construction of the seams, it has flimsy construction of the neck, a flimsy string tie, and visible overlock stitching at the collar, closure and hem. The costume meets the flimsy, non-durable requirements for classification in Chapter 95.

Item numbers 6808424 and 6808425, Werewolf, are two styles of a textile costume set that consists of a polyester shirt, jumpsuit, hood and shoe covers, with both the shirt and the jumpsuit considered flimsy. The shirt has all edges raw and although the jumpsuit has a styling feature (fur), it has a flimsy hook and loop tab closure, and all edges are raw. The costume meets the flimsy, non-durable requirements for classification in Chapter 95.

The applicable subheading for item numbers 6808414 and 6808415, Rag Doll, item numbers 6808422, 6808423, 6808472, 6808473, and 6808474, Vampire, and item numbers 6808424 and 6808425, Werewolf, 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”).

We are unable to rule on item numbers 6808412, 6808413, 6808466, 6808467 and 6808468, Nurse, and item numbers 6804223, 6804224 and 6804225, Robot, without the proper samples. Should you still wish rulings on these costumes, please submit the proper samples along with the materials that we have returned to you with your ruling resubmission.

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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