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NY L89450





December 29, 2005

CLA-2-95:RR:NC:SP:225 L89450

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 15, 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 6808681, 6808682 and 6808683, Magician’s Assistant, are three sizes of a textile costume that consists of a vinyl bib, waist coat, cuffs, a top coat and a polyester leotard, with the leotard imparting the essential character. Although the leotard has two well-made styling features (ruffles and raglan sleeves), it has flimsy construction of the neck and seams, flimsy thin elastics at the arms and bottom, a flimsy hook and loop tab closure and flimsy edges at the arms, hem, closure and top of the collar.

Item numbers 6808675, 6808676, 6808677, Sexy Bunny, are three sizes of a textile costume that consists of a polyester leotard, a waist coat, cuffs, a bib and boot covers, with the leotard imparting the essential character. Although the leotard has two well-made styling features (ruffles and raglan sleeves), it has flimsy construction of the neck and seams, flimsy thin elastics at the arms and bottom, a flimsy hook and loop tab closure and flimsy edges at the arms, hem, closure and top of the collar.

The applicable subheading for item numbers 6808681, 6808682 and 6808683, Magician’s Assistant, item numbers 6808675, 6808676 and 6808677, Sexy Bunny, and 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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