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NY L87944




October 5, 2005

CLA-2-95:RR:NC:SP:225 L87944

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Anna Maria Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Rogalski:

In your letter dated September 22, 2005, you requested a tariff classification ruling.

You submitted samples of the following textile costumes, which meet the flimsy, non-durable requirements and are being returned upon your request:

Style 5103, Captain America Fiber Optic Costume, is a textile child-sized costume set that consists of a red, white and blue polyester jumpsuit decorated with a white star on the chest and a blue hood decorated with the capital letter “A.” The jumpsuit imparts the essential character and although it has two well-made styling features (a two layered chest and a battery pocket that lights up the star on the chest) and well-made construction of the neck, it has flimsy construction of the waist and seams, a flimsy string tie closure, and visible overlock stitching at the arms, ankles and closure.

Style 5927, Star Catching Dora Fiber Optic Costume, is a textile child-sized costume set that consists of a pink top with a star pattern, orange shorts and a yarn wig, with the top imparting the essential character. Although the top has two well-made styling features (two layers and a battery pocket that lights up the star pattern on the chest) and well-made construction of the neck, it has flimsy construction of the waist and seams, a flimsy string tie closure, and visible overlock stitching at the arms, ankles and closure.

The applicable subheading for style 5103, Captain America Fiber Optic Costume, and style 5927, Star Catching Dora Fiber Optic Costume, 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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