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NY L88890




December 1, 2005

CLA-2-95:RR:NC:SP:225 L88890

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated November 18, 2005, you requested a tariff classification ruling.

You submitted the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95.

Item 1667 & 1667H,Teen Gauze Zombie with Fading Eyes, is a textile costume that consists of a knit polyester robe with gauze tatters, a rope belt, gloves and a mask with “light-up” fading eyes. The robe imparts the essential character and has raw edges at the bottom and at the ends of the sleeves and all interior seams have flimsy construction. This costume is sized for teens. Item 1667 is this costume packages in a polybag with a photo insert. Item 1667H is the same costume packaged on a hanger with a photo insert.

Item 1690 & 1690H, Teen Male Winged Reaper, is a textile costume that consists of a knit polyester robe, a separate hood, a gauze shoulder cover, a rope belt, a pair of wings and a vinyl facemask, with the robe imparting the essential character. The robe has flimsy visible overlock stitching construction at the neck, a flimsy hook and loop tab closure, and raw edges at the arms and hem. Item 1690 is this costume packaged in a polybag with a photo insert. Item 1690H is the same costume packaged on a hanger with a photo insert.

Item 5770 & 5770H, Plus Size Midnight Fairy, is a textile costume that consists of a knit polyester dress, a belt, an apron, shoulder tatters, a wand, and wings, with the dress imparting the essential character. The dress has raw edges at the bottom and at the ends of the sleeves and the waist and interior seams have flimsy construction. This costume is sized for plus size adults. Item 5770 is this costume packages in a polybag with a photo insert. Item 5770H is the same costume packaged on a hanger with a photo insert.

Item 5781 & 5781H, Plus Size Female Highseas Buccaneer, is a textile costume that consists of a dress, coated polyester boot tops, a pleather belt, a hat made of plastic coated polyester material and a 100% polyester knit bandanna, with the dress imparting the essential character. The dress is made of 100 percent knit polyester fabric and has flimsy construction at the neck (visible overlock stitching) and waist (single stitch), flimsy elastics at the arms, and raw edges at the arms and bottom. This costume is sized for plus size adults. Item 5781 is this costume packages in a polybag with a photo insert. Item 5781H is the same costume packaged on a hanger with a photo insert.

Item 5782 & 5782H, Plus Size Men’s Highseas Buccaneer, is a textile costume that consists of a shirt with a faux leather front, pants, coated polyester boot tops, a pleather belt, a hat made of plastic coated polyester material and a 100% polyester knit bandanna, with the shirt imparting the essential character. The shirt is made of a partially plastic coated knit polyester fabric, and has flimsy construction at the neck (visible overlock stitching), and seams, flimsy elastics at the arms and raw edges at the arms and bottom. This costume is sized for plus size adults. Item 5782 is this costume packages in a polybag with a photo insert. Item 5782H is the same costume packaged on a hanger with a photo insert.

The applicable subheading for item 1667 & 1667H,Teen Gauze Zombie with Fading Eyes, item 1690 & 1690H, Teen Male Winged Reaper, item 5770 & 5770H, Plus Size Midnight Fairy, item 5781 & 5781H, Plus Size Female Highseas Buccaneer, and item 5782 & 5782H, Plus Size Men’s Highseas Buccaneer, 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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