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NY M80679




February 28, 2006

CLA-2-95:RR:NC:SP:225 M80679

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 Vietnam.

Dear Mr. Gomez:

In your letter dated January 26, 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 number 00203, Ruby the Pirate Beauty (Child), is a polyester costume set that consists of a top, a skirt, a hip drape and a headband, with the top imparting the essential character. Although the top has a well-made closure of grommets, it has flimsy construction of the neck and seams, flimsy thin elastics at the arms and flimsy edges at the arms and hem.

Item numbers 05023, 01291 and 01691, Ruby the Pirate Beauty, are three sizes of a polyester costume set that consists of a top, a skirt, a hip drape and a headband, with the top imparting the essential character. Although the top has a well-made styling feature (raglan sleeves) and a well-made closure of grommets, it has flimsy construction of the neck and seams, flimsy thin elastics at the arms and flimsy edges at the arms and hem.

Item numbers 00221, 00746 and 01613, Wicked Jester, are three sizes of a polyester top, a pair of pants, a hat with attached skull bells and a belt, with the top imparting the essential character. The top has flimsy construction of the neck and seams, flimsy thin elastics at the arms and flimsy edges at the arms and hem.

The applicable subheading for item number 00203, Ruby the Pirate Beauty (Child), item numbers 05023, 01291 and 01691, Ruby the Pirate Beauty, and item numbers 00221, 00746 and 01613, Wicked Jester, 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”).

We are unable to rule on item numbers 00588, 01318 and 01611, Cutthroat Pirate, without the correct sample of this costume. Should you still wish a ruling on this costume, please submit the correct costume sample along with the paper work 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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