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NY L89657




January 5, 2006

CLA-2-95:RR:NC:SP:225 L89657

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
FunWorld
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated January 2, 2005, you requested a tariff classification ruling.

You submitted the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95.

Polka Dot Cat is a textile costume set that consists of a knit polyester dress, a belt, a tail and a cat headpiece, with the dress imparting the essential character. Although the dress has three well-made styling features (multiple layered skirt, cuffs and collar), it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem, closure and collar. This costume will be imported in the following versions: 1587 - Toddler size, packaged in a polybag with a printed insert. 1587H - Toddler size, packaged on a hanger with a printed insert. 5968 - Child size, packaged in a polybag with a printed insert. 5968H - Child size, packaged on a hanger with a printed insert

Greek Goddess is a textile costume that consists of a knit polyester dress and a headpiece, with the dress imparting the essential character. Although the dress has two well-made styling features (a two layer bust line and wings), well-made construction of the neck, well-made edges at the arms and two well-made embellishments (a belt and rings), it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem, closure and sleeves. The costume will be imported in the following versions: 5139 - Adult size, packaged in a polybag with a printed insert. 5139H - Adult size, packaged on a hanger with a printed insert. 5778 - Plus size, packaged in a polybag with a printed insert. 5778H - Plus size, packaged on a hanger with a printed insert.

Naughty & Nice is a textile costume set that consists of a knit polyester dress with a sewn-in devil’s tail, wings that attach to the back of the dress with a hook and loop tab and a cloth covered plastic headband that has both a single devil horn and a small angel halo. The dress imparts the essential character. The dress is unlined and has no discernible waist. The internal seams are flimsy and the ends of the sleeves and the bottom of the dress have raw edges. There is a flimsy string tie closure in back. The costume has marabou trim tacked just below the neckline. The costume will be imported in the following versions: 1562 - Toddler size, packaged in a polybag with a printed insert. 1562H - Toddler size, packaged on a hanger with a printed insert

Funny Clown is a textile costume set that consists of a knit polyester top, pants and a clown hat, with the top providing the essential character. The top has a sewn-on faux collar below the true neckline, sewn-on pockets and a sewn-on bow tie. There are also glued-on felt buttons and a glued-on felt flower. The top has flimsy visible overlock stitching construction at the neck and flimsy construction of the inside seams. There is a flimsy hook and loop tab closure in back. The bottom edge of the top, the ends of the sleeves, the edge of the faux collar and the edge of the closure are finished with visible overlock stitching. The costume will be imported in the following versions: 1574 -Toddler size, packaged in a polybag with a printed insert. 1574H -Toddler size, packaged on a hanger with a printed insert

Female Winged Reaper is a textile costume set that consists of a knit polyester dress with a hood, a woven mesh shawl, a mesh underskirt, a polyester corset, and wings made of paper, polyester gauze and plastic. The dress imparts the essential character. It is unlined, has no discernible waist and has inside seams of flimsy construction. The bottom edge, the ends of the sleeves and the neck opening are all raw cut. The costume will be imported in the following versions: 1689 - Teen size, packaged in a polybag with a printed insert. 1689H - Teen size, packaged on a hanger with a printed insert

The applicable subheading for the costumes in their versions described above 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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