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NY L89392





December 29, 2005

CLA-2-95:RR:NC:SP:225 L89392

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 6807876, 6807877 and 6807878, Evil Egyptian, are three sizes of a textile costume comprised of a polyester dress, a polyester cape and a headpiece, with the dress imparting the essential character. Although the dress has a well-made styling feature (multiple layer front), well-made construction of the waist and a well-made embellishment (trim), 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.

Item numbers 6804113, 6804114 and 6804115, Purr-fectly Feline, are three sizes of a textile costume that consists of a polyester dress with marabou feather trim, a polyester jacket with marabou feather trim, a underskirt, a collar, a pair of cat ears, and a belt with a tail, with the dress imparting the essential character. Although the dress has well-made styling (bust gathering) and well-made edges at the arms and hem, it has flimsy construction of the neck, waist and seams, flimsy thin elastics at the back, a flimsy string tie closure and flimsy marabou embellishment.

Item numbers 6803236, 6803237 and 6803238, Red Hot Devil, are three sizes of a textile costume that consists of a polyester dress, polyester bolero with marabou feather trim, a polyester skirt, a collar, a headband and a belt with a tail, with the dress imparting the essential character. Although the dress has a well-made styling feature (bust gathering) and well-made edges at the arms, it has flimsy construction of the neck, waist and seams, flimsy thin elastics at the back, a flimsy string tie closure and flimsy edges at the hem.

Item numbers 6808666, 6808667 and 6808668, Heaven Sent, are three sizes of a textile costume that consists of a polyester dress, skirt, sleeves, a pair of wings and a halo, with the dress imparting the essential character. Although the dress has well-made construction of the waist and a well-made embellishment (gold trim), it has flimsy construction of the neck and seams and flimsy edges at the arms and hem.

Item numbers 6807811, 6807812 and 6807813, Betty, are three sizes of a textile costume that consists of a polyester shirt and a pair of pants, with the shirt imparting the essential character. The shirt has flimsy construction of the neck and seams and flimsy edges at the arms and hem.

The applicable subheading for item numbers 6807876, 6807877 and 6807878, Evil Egyptian, item numbers 6804113, 6804114 and 6804115, Purr-fectly Feline, item numbers 6803236, 6803237 and 6803238, Red Hot Devil, item numbers 6808666, 6808667 and 6808668, Heaven Sent, and item numbers 6807811, 6807812 and 6807813, Betty, 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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