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NY L89295





December 30, 2005

CLA-2-95:RR:NC:SP:225 L89295

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Robert L. Eisen
Baker & McKenzie LLP
1114 Avenue of the Americas
New York, NY 10036

RE: The tariff classification of costumes from China.

Dear Mr. Eisen:

In your letter dated December 21, 2005, on behalf of Moose Mountain Marketing, Inc., 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:

Style 6637, Mojo Dojo Side Kicks and Chops Karate Set, is a textile costume set that consists of a polyester and cotton jacket, a black belt, a plastic headband and a foam board karate “punch board”, with the jacket imparting the essential character. Although the jacket has a well-made styling feature (multiple layer collar), it has flimsy construction of the neck and seams, a flimsy string tie closure and flimsy edges at the arms, hem and closure.

Style 7107, Cheerleader Challenge Learn to Cheer, is a textile costume set that consists of a top and skirt made of polyester fabric and an instructional DVD, with the top imparting the essential character. Although the top has a well-made ribbon embellishment, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

The applicable subheading for style 6637, Mojo Dojo Side Kicks and Chops Karate Set, and style Style 7107, Cheerleader Challenge Learn to Cheer, 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.

We are unable to issue a binding ruling on style number 7150, Be a Ballerina, without the correct sample of the costume set. Should you still wish a binding ruling on this costume set, please submit the correct sample of the costume set, along with a copy of this ruling letter.

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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