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NY L89390





December 29, 2005

CLA-2-95:RR:NC:SP:225 L89390
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 9, 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 6806972/6806973/6806974, Madame De Masquerade, are three sizes of a textile costume that consists of a polyester dress, sleeves, a corset, a garter and a mask, with the dress imparting the essential character. Although the dress has two well-made styling features (darts and a multiple layer skirt), well-made edges at the arms and well-made trim embellishment, it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the closure and slip.

Item numbers 6804125/6804126/6804127, Renaissance Gal, are three sizes of a textile costume that consists of a polyester dress, a coat, a vest and headgear, with the dress imparting the essential character. Although the dress has a well-made grommet closure and well-made edges at the grommet, it has flimsy construction of the neck and seams and flimsy edges at the arms and hem.

Item numbers 6804128/6804129/6804131, Lady Nightshade, The Ghost Bride, are three sizes of a textile costume that consists of a polyester dress, overskirt, wristbands, a neck band and a veil, with the dress imparting the essential character. Although the dress has a well-made styling feature (multiple layers on the sleeves) and well-made construction of the waist, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, flimsy edges at the arms, hem and closure.

Item numbers 6808660/6808661/6808662, Hera, are three sizes of a textile costume that consists of a polyester dress, a drape, a belt and a crown, with the dress imparting the essential character. Although the dress has two well-made styling features (bust line and multiple layer straps) and well-made edges at the arms, it has flimsy construction of the neck, waist and seams, a flimsy string tie closure and flimsy edges at the hem.

Item numbers 6804119/6804123/6804124, Elsa the Ghost Maid, are three sizes of a textile costume that consists of a polyester dress, an apron and a bonnet, with the dress imparting the essential character. Although the dress has well-made edges at the arms, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure.

The applicable subheading for item numbers 6806972/6806973/6806974, Madame De Masquerade, item numbers 6804125/6804126/6804127, Renaissance Gal, item numbers 6804128/6804129/6804131, Lady Nightshade, The Ghost Bride, item numbers 6808660/6808661/6808662, Hera, and item numbers 6804119/6804123/6804124, Elsa the Ghost Maid, 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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