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NY L88958




December 1, 2005

CLA-2-95:RR:NC:SP:225 L88958

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 21, 2005, you requested a tariff classification ruling.

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

Ribbon Witch is a textile costume that consists of a knit polyester dress and a witch hat, with the dress imparting the essential character. The dress has ribbon trim at the ends of the sleeves and at the bottom hem. It also has a ribbon lace effect at the bodice, which is sewn down and does not function as a closure. The dress is unlined, with flimsy visible overlock stitching construction at the neck, a flimsy hook and loop closure and flimsy construction of the seams and waist. This costume will be imported in the following sizes: 1576 – Toddler, packaged in a polybag with a printed insert. 1576H – Toddler, packaged on a hanger with a printed insert. 5149 – Adult, packaged in a polybag with a printed insert. 5149H – Adult, packaged on a hanger with a printed insert. 5780 – Plus Size, packaged in a polybag with a printed insert. 5780H – Plus Size, packaged on a hanger with a printed insert. 5965 – Child, packaged in a polybag with a printed insert. 5965H – Child, packaged on a hanger with a printed insert.

Velour Pirate is a textile costume that consists of a velour finish polyester dress and a matching pirate hat, with the dress imparting the essential character. The dress has a dropped waist and lace trim at the neck as well as glued-on buttons. The dress is unlined. The ends of the sleeves and the bottom of the dress have raw edges. There are narrow elastics at the wrists of both sleeves. The dress has a flimsy hook and loop tab closure with visible overlock stitching. It has flimsy construction at the waist and the inside seams. This costume will come in the following sizes: The names will be different for the different age groups and are still subject to change.1582 – Toddler Velour Pirate, packaged in a polybag with a printed insert. 1582H – Toddler Velour Pirate, packaged on a hanger with a printed insert. 1678 – Teen First Mate, packaged in a polybag with a printed insert. 1678H – Teen First Mate, packaged on a hanger with a printed insert 5132 – Adult Sexy Pirate, packaged in a polybag with a printed insert. 5132H – Adult Sexy Pirate, packaged on a hanger with a printed insert. 5965 – Child Velour Pirate, packaged in a polybag with a printed insert. 5965H – Child Velour Pirate, packaged on a hanger with a printed insert.

Infant Fairy is a textile costume that consists of a polyester dress, a matching headband, booties and separate wings, which attach to the dress using hook and loop strips. The unlined dress imparts the essential character. Although the dress has a well-made neck and multiple layers in the front, it has a flimsy hook and loop closure, visible overlock stitching at the hem and around the closure, and flimsy construction of the waist and all internal seams. The following costumes are constructed the same except for color: 9655 – Infant Sugar Plum Fairy, packaged in a polybag with a printed insert. 9655H – Infant Sugar Plum Fairy, packaged on a hanger with a printed insert. 9656 – Infant Strawberry Fairy, packaged in a polybag with a printed insert. 9656H – Infant Strawberry Fairy, packaged on a hanger with a printed insert. 9657 – Infant Sky Fairy, packaged in a polybag with a printed insert. 9657H – Infant Sky Fairy, packaged on a hanger with a printed insert. 9658 – Infant Tulip Fairy, packaged in a polybag with a printed insert. 9568H – Infant Tulip Fairy, packaged on a hanger with a printed insert.

The applicable subheading for the Ribbon Witch, Velour Pirate and Infant Fairy (and its styles described above) 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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