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NY M80259




February 8, 2006

CLA-2-95:RR:NC:SP:225 M80259

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 January 28, 2006, 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 6808484, 6808485 and 6808486, Prom Queen, are three sizes of a textile costume set that consists of a dress, a crown, a pair of gloves, a sash and a corsage, with the dress imparting the essential character. Although the dress has three well-made styling features (dropped waist and multiple layers of the sleeves and skirt), well-made construction of the neck (capping) and a well-made embellishment (sequins), it has flimsy construction of the waist and seams, flimsy elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Item numbers 6808503, 6808504 and 6808505, Sparkle the Witch, are three sizes of a textile costume set that consists of a dress, a cape and a hat, with the dress imparting the essential character. Although the dress has three well-made styling features (dropped waist and multiple layers of the sleeves and skirt), well-made construction of the neck (capping) and a well-made embellishment (sequins), it has flimsy construction of the waist and seams, flimsy elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Item numbers 6807839, 6807840 and 6807841, Hello Kitty Devil, are three sizes of a textile costume set that consists of a dress, a top skirt and a headband, with the dress imparting the essential character. Although the dress has two well-made styling features (a tail and multiple layer sleeves) and well-made construction of the neck (capping), it has flimsy construction of the waist and seams, flimsy elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Item numbers 6808642, 6808643 and 6808644, Jitterbug Jane, are three sizes of a textile costume set that consists of a shirt, a skirt, a collar, a headband and an underskirt, with the shirt imparting the essential character. Although the shirt has two well-made styling features (cuffs and darts), well-made edges at the arms and well-made embellishments (bows), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure.

The applicable subheading for item numbers 6808484, 6808485 and 6808486, Prom Queen, item numbers 6808503, 6808504 and 6808505, Sparkle the Witch, item numbers 6807839, 6807840 and 6807841, Hello Kitty Devil, and item numbers 6808642, 6808643 and 6808644, Jitterbug Jane, 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”).

We are unable to rule on item numbers 6808481-483, Sequin Diva, without the correct samples. Should you still wish a ruling on the Sequin Diva, please submit the correct samples with your ruling request resubmission, along with the materials that we have returned to you.

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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