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NY L89449





December 29, 2005

CLA-2-95:RR:NC:SP:225 L89449

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Anna Maria Salas Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Salas Rogalski:

In your letter dated December 16, 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:

Style 7400, Belle, is a textile costume that consists of a polyester woven dress, an apron, a headpiece and plastic shoes, with the dress imparting the essential character. The dress has flimsy construction of the neck, waist and seams and flimsy edges at the arms, hem and collar.

Style 7401, Jasmine, is a textile costume that consists of a polyester woven jumpsuit, a headpiece, a neckpiece and plastic shoes, with the jumpsuit imparting the essential character. Although the jumpsuit has two well-made styling features (a dropped waist and pleats), well-made construction of the seams and a well-made embellishment (belt), it has flimsy construction of the neck and waist, flimsy thin elastics at the bottom, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 7402, Cinderella, is a textile costume that consists of a polyester woven dress, a headpiece, a ribbon choker and plastic shoes, with the dress imparting the essential character. Although the dress has two well-made styling features (gathered sleeves and a multiple layered skirt) and well-made trim embellishment, it has flimsy construction of the neck, waist and seams and flimsy edges at the hem and top.

Style 7403, Snow White, is a textile costume that consists of a polyester woven dress, a headband and plastic shoes, with the dress imparting the essential character. Although the dress has a well-made styling feature (gathered sleeves) and well-made construction of the neck, it has flimsy construction of the waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 7404, Tinker Bell, is a textile costume that consists of a polyester woven dress, underskirt, plastic wings, a headpiece and plastic shoes, with the dress imparting the essential character. Although the dress has a well-made styling feature (gathered sleeves), well-made construction of the neck (capping) and two well-made embellishments (a belt and rick rack), it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem.

The applicable subheading for style 7400, Belle, style 7401, Jasmine, style 7402, Cinderella, style 7403, Snow White, and style 7404, Tinker Bell, 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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