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NY L88064




October 13, 2005

CLA-2-95:RR:NC:SP:225 L88064

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Tonja Davenport
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072-2170

RE: The tariff classification of a costume assortment from China.

Dear Ms. Davenport:

In your letter dated October 6, 2005, you requested a tariff classification ruling.

You submitted a sample of the following textile costume assortment, which meets the flimsy, non-durable requirements and is being returned upon your request:

Style T132-DG-SET-2 CLIPS, Modern Princess Dress-Up, consists of three child-sized textile costume sets comprised of a top, a skirt and plastic jewelry. The first design is comprised of a purple sleeveless top, a pink mesh skirt and a plastic gold necklace, with the top imparting the essential character. Although the top has well-made styling (two layers), a well-made turned neckline, well-made edges at the collar and a well-made butterfly embellishment, it has flimsy seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, closure and hem.

The second design is comprised of a pink top decorated with glitter and a silver heart on a faux white fur backing, a pink mesh skirt and a purple plastic necklace, with the top imparting the essential character. Although the top has well-made styling (two layers) and a well-made hook and loop strip, it has flimsy construction of the neck, a flimsy hook and loop tab closure, a flimsy heart embellishment and visible overlock stitching at the arms and hem.

The third design is comprised of a pink top with raglan sleeves that is decorated with pink faux fur, a purple and pink skirt decorated with pink faux fur and a purple plastic necklace, with the top imparting the essential character. Although the top has well-made raglan sleeves and a well-made hook and loop strip, it has flimsy construction of the neck, a flimsy hook and loop tab closure and visible overlock stitching at the arms and hem.

The applicable subheading for style T132-DG-SET-2 CLIPS, Modern Princess Dress-Up (all three designs), 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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