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NY L89718




January 10, 2006

CLA-2-95:RR:NC:SP:225 L89718

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Paul W. Nawrocki
Sababa Toys
119 West 23rd Street, Suite 508
New York, NY 10011

RE: The tariff classification of a costume set from China.

Dear Mr. Nawrocki:

In your letter dated January 2, 2006, you requested a tariff classification ruling.

You submitted a sample of an Angelina Ballerina Learn to Dance with Me set identified as item number 764. The set consists of a leotard made of polyester and spandex, a pink tutu made of polyester, a pair of pink polyester slippers, a pink textile crown and an instructional DVD packaged together in a cardboard box with a window display. The tutu imparts the essential character of the set. Although the tutu has a well-made styling feature (multiple layer skirt) and a well-made embellishment (bow), it has flimsy construction of the waist and seams. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTSUS.

The applicable subheading for the Angelina Ballerina Learn to Dance with Me identified as item number 764 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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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