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NY L89475




December 29, 2005

CLA-2-95:RR:NC:SP:225 L89475

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 6808714, 6808715 and 6808716, Mac Daddy, are three sizes of a textile costume comprised of a polyester coat, a hat and a pair of pants, with the coat imparting the essential character. Although the coat has two well-made styling features (cuffs and pockets) and a well-made neck, it has flimsy construction of the seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem, closure, collar, pocket and cuffs.

Item numbers 6807845 and 6807846, My Little Pony Pinkie Pie Princess, are two sizes of a textile costume that consists of a polyester dress, a skirt, sleeves and a hat with attached hair, with the dress imparting the essential character. Although the dress has a well-made styling feature (darts), well-made construction of the neck (capping) and a well-made embellishment (piping), it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Item numbers 6807829 and 6807831, Hello Kitty Mermaid, are two sizes of a textile costume that consists of a polyester dress and a headband, with the dress imparting the essential character. Although the dress has two well-made styling features (fins and a multiple layer shell bra) and well-made construction of the neck (capping), it has flimsy construction of the seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Item numbers 6806965, 6806966 and 6806967, Woodland Huntress, are three sizes of a textile costume that consists of a polyester dress, a hat and boot covers, with the dress imparting the essential character. Although the dress has two well-made styling features (a dart effect and a multiple layer front) and a well-made embellishment (a belt), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms and closure.

Item numbers 6806962, 6806963 and 6806964, Amazon, are three sizes of a textile costume that consists of a polyester vinyl top, a belt, a skirt and armbands, with the top imparting the essential character. Although the top has a well-made styling feature (darts), well-made edges at the arms and closure and a well-made embellishment (grommets), it has flimsy construction of the neck and seams, flimsy string tie closures and flimsy edges at the hem.

The applicable subheading for item numbers 6808714, 6808715 and 6808716, Mac Daddy, item numbers 6807845 and 6807846, My Little Pony Pinkie Pie Princess, item numbers 6807829 and 6807831, Hello Kitty Mermaid, item numbers 6806965, 6806966 and 6806967, Woodland Huntress, and item numbers 6806962, 6806963 and 6806964, Amazon, 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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