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NY M80082




January 27, 2006

CLA-2-95:RR:NC:SP:225 M80082

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of costumes from China.

Dear Mr. Gomez:

In your letter dated January 17, 2006, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling.

You submitted the following textile costumes, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request.

Item numbers 00732/01112/00219, Skulltar the Barbarian, are three sizes of a polyester costume set that consists of a mask, cuffs, shoulder pads, a belt, a tunic and armor with an attached cape. The armor with attached cape imparts the essential character. Although the armor with attached cape has a well-made embellishment of “metal” studs, it has flimsy construction of the neck and seams, a flimsy string tie closure, and flimsy edges at the hem and closure.

Item numbers M00608/M00711, Cape, are two sizes of a costume comprised of a polyester cape. Although the cape has well-made construction of the neck (worn up), it has flimsy construction of the seams, a flimsy string tie closure and flimsy edges at the hem and closure.

Item numbers 00218/00707, Jericho Cross, Dark Watch, are two sizes of a polyester costume set that consists of a duster, a vest, a hood, a hat, boot covers, a badge and a belt, with the duster imparting the essential character. Although the duster has a well-made styling feature and a well-made embellishment (silver trim), it has flimsy construction of the neck and seams.

The applicable subheading for item numbers 00732/01112/00219, Skulltar the Barbarian, item numbers M00608/M00711, Cape, and item numbers 00218/00707, Jericho Cross, Dark Watch, 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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