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NY M80660




February 24, 2006

CLA-2-95:RR:NC:SP:225 M80660

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 February 16, 2006, you requested a tariff classification ruling.

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

Pimp Devil is a textile costume set that consists of a coat, a pair of pants and a hat made of knit polyester material coated with polyurethane resin. The coat imparts the essential character to this costume. It is black and is decorated with red faux fur at the collar, cuffs and bottom hem, with a sewn-in tail in the back. Although it has a well-made styling feature (a tail) and well-made construction of the neck (turned neckline), it has flimsy construction of the seams, a flimsy hook and loop tab closure in the front and flimsy edges (overlock stitching) at the arms, hem and closure. This costume will be imported in the following sizes: 1446 - Adult size, which is packaged in a polybag with a printed insert. 1446H - Adult size, which is packaged on a hanger with a printed insert.

Teen Punk is a textile costume set that consists of a knit polyester dress and a collar, wristbands, a belt and straps all made of pleather material decorated with metal accents. Although the dress has a well-made styling feature (multiple layer skirt), well-made construction of the neck (capping) and well-made finished arms, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure. This costume will be imported in the following sizes: 1672 - Teen size, which is packaged in a polybag with a printed insert. 1672H - Teen size, which is packaged on a hanger with a printed insert.

Glitter Dot Witch is a textile costume set that consists of a knit polyester dress, a polyester mesh over-skirt and a witch hat. The dress imparts the essential character to the costume. Although it has a well-made neck and well-made edges at the arms, it has flimsy construction of the waist and inside seams, a flimsy hook and loop closure in the back and raw edges at the closure and hem. This costume will be imported in the following sizes: 1662 - Teen size, which is packaged in a polybag with a printed insert. 1662H - Teen size, which packaged on a hanger with a printed insert

Bloody Horror Shirt is a textile costume set that consists of a shirt with a plastic knife sewn into the chest and a mask. The knit polyester shirt imparts the essential character and has visible overlock construction at the neck and flimsy construction of the inner seam. The ends of the sleeves and the bottom hem of the shirt are raw cut. This costume will be imported in the following versions: 5474 - Adult size, which is packaged in a polybag with a printed insert. 5474H - Adult size, which is packaged on a hanger with a printed insert

Goth Ann is a textile costume set that consists of a black dress, white bloomers, separate striped sleeves and white sleeves, a pleather choker, leggings, an apron and a yarn wig with a clip-on bow. The knit polyester dress provides the essential character of the costume, and has flimsy visible overlock stitching construction at the neck, flimsy inside seams and a raw cut hem. This costume will be imported in the following sizes: 5955 - Child size, which is packaged in a polybag with a printed insert. 5955H - Child size, which is 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 (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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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