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NY L89474




December 29, 2005

CLA-2-95:RR:NC:SP:225 L89474

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 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 14, 2005, you requested a tariff classification ruling.

You submitted the following costumes, which are being returned per your request:

Item numbers 6808678, 6808679 and 6808680, Saloon Girl, are three sizes of a textile costume that consists of a polyester/polyester spandex dress, a panty, glovelettes and a headpiece, with the knit fabric dress imparting the essential character. Although the dress has flimsy construction of the waist and seams, flimsy thin elastics and flimsy edges at the arms, it has three well-made styling features (dart, a multiple layer front and a multiple layer skirt), well-made construction of the neck (capping), well-made edges at the hem and two well-made embellishments (bustle and fringe). The dress is considered well-made and classifiable in Chapter 61.

Item numbers 6803233, 6803234 and 6803235, Diva, are three sizes of a textile costume that consists of a polyester top, a pair of pants, a belt, gloves and plastic headgear, with the top imparting the essential character. Although the top has a well-made styling feature (strap), well-made construction of the neck (capping) and well-made edges at the arms, it has flimsy construction of the seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

Item numbers 6803213-6803218, Princess Blue, are various sizes of a textile costume that consists of a polyester dress, skirt, gloves and stole, with the dress imparting the essential character. Although the dress has a well-made styling feature (strap) and well-made edges at the arms, it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

Item numbers 6807814, 6807815 and 6807816, Veronica, are three sizes of a textile costume that consists of a polyester top and skirt, with the top imparting the essential character. Although the top has well-made edges at the arm and hem and a well-made embellishment (appliqué), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the closure. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

Item numbers 6808787, 6808691 and 6808692, Butcher, are three sizes of a textile costume that consists of a polyester apron, a shirt, a hat, a fake butcher’s knife and a tube of blood, with the apron imparting the essential character. Although the apron has a well-made styling feature (pocket), a well-made closure of buckles and a well-made belt embellishment, it has flimsy construction of the neck and flimsy edges at the arms and hem. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

The applicable subheading for item numbers 6808678, 6808679 and 6808680, Saloon Girl, will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." The rate of duty will be 16% ad valorem. The Saloon Girl costume falls within textile category designation 636.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

The applicable subheading for item numbers 6803233, 6803234 and 6803235, Diva, item numbers 6803213-6803218, Princess Blue, item numbers 6807814, 6807815 and 6807816, Veronica, and item numbers 6808787, 6808691 and 6808692, Butcher, will be 9505.90.6000, 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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