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NY L87708




September 29, 2005

CLA-2-95:RR:NC:SP:225 L87708

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 number M00247, Sleeping Beauty (Child), is a textile costume set that consists of a pink and purple dress, a pink mesh apron decorated with sparkles, a tiara and glovelettes, with the dress imparting the essential character. Although the dress has two styling features (shawl at neck and front tailoring), it has visible overlock stitching at the neck and armholes and raw edges at the hem.

Item number M00756, Regal Princess (Adult), is a textile costume set that consists of a purple and cream dress with gold trim and a purple headpiece with gold trim, with the dress imparting the essential character. Although the dress has two well-made embellishments (belt and sleeve ties), all edges are raw and construction is flimsy.

Item number M00223, Regal Princess (Child), is a textile costume set that consists of a purple and cream dress with gold trim and a purple headpiece with gold trim. Although the dress has three well-made embellishments (ties on arms and front and a belt), all edges are raw and construction is flimsy.

Item number M00244, Princess Cinderella (Child), is a textile costume set that consists of a blue dress, a blue and white mesh apron with sparkles, a tiara and glovelettes, with the dress imparting the essential character. Although the dress has a well-made styling feature (front tailoring), it has visible overlock stitching at the sleeves, raw edges at the hem and construction is flimsy.

Item number M00245, Princess Beauty (Child), is a textile costume set that consists of a yellow sleeveless dress, a yellow mesh apron with sparkles, a tiara and glovelettes, with the dress imparting the essential character. Although the dress has one well-made styling feature (shawl at neck), it has visible overlock stitching at the neck and armholes, raw edges at the hem and construction is flimsy.

The applicable subheading for item number M00247, Sleeping Beauty (Child), item number M00756, Regal Princess (Adult), item number M00223, Regal Princess (Child), item number M00244, Princess Cinderella (Child), and item number M00245, Princess Beauty (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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