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NY L89192




December 28, 2005

CLA-2-95:RR:NC:SP:225 L89192

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Lane Fragomeli
Paper Magic Group
345 Seventh Avenue, 6th Floor
New York, NY 10019

RE: The tariff classification of costumes from China.

Dear Mr. Fragomeli:

In your letter dated December 8, 2005, you requested a tariff classification ruling.

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

Item numbers 6808799/6808589/6808590, Edwardian Spectre, textile costume that consists of a polyester coat, hat, scarf and cravat, with the coat imparting the essential character. Although the coat has three well-made styling features (pockets, lapels and sleeves) and a well-made embellishment (rick rack), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and flimsy edges at the hem, closure, lapel and cuff top.

Item numbers 6808786/6808689/6808690, Executioner, are various sizes of a textile costume that consists of a polyester tunic, boot covers, hood, chest straps and armbands, with the tunic imparting the essential character. Although the tunic has a well-made waist, it has flimsy construction of the neck and seams, flimsy edges at the arms, hem and closure.

Item numbers 6808708/6808709/6808710, Ghost in the Attic, are various sizes of a textile costume that consists of a nylon shroud and a hood, with the shroud imparting the essential character. Although the shroud has well-made multiple layer styling, it has flimsy construction of the neck and seams and flimsy edges at the hem.

Item numbers 6808711/6808712/6808713, Hugo Hepcat, are various sizes of a textile costume that consists of a polyester jacket, tunic and ascot, with the jacket imparting the essential character. Although the jacket has two well-made styling features (cuffs and pockets) and well-made construction of the neck, it has flimsy construction of the seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem, closure, pocket lip, cuff and collar.

Item numbers 6808798/6808587/6808588, Rogue, are various sizes of a textile costume that consists of a polyester vinyl coat, cuffs and collar, with the coat imparting the essential character. Although the coat has two well-made styling features (two layer front and sleeves), well-made edges at the closure and a well-made embellishment (buttons), it has flimsy construction of the neck and waist, a flimsy hook and loop tab closure and flimsy edges at the arms and hem.

The applicable subheading for item numbers 6808799/6808589/6808590, Edwardian Spectre, item numbers 6808786/6808689/6808690, Executioner, item numbers 6808708/6808709/6808710, Ghost in the Attic, item numbers 6808711/6808712/6808713, Hugo Hepcat, and item numbers 6808798/6808587/6808588, Rogue, 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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