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NY M81133




March 16, 2006

CLA-2-95:RR:NC:SP:225 M81133

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 March 7, 2006, you requested a tariff classification ruling.

You have requested rulings on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95.

Corsette Devil is a textile costume that consists of a knit polyester dress, a tail, glovelettes and a devil headband, with the dress imparting the essential character. Although the dress has three styling features (shaped bust, dropped waist and straps), a well-made D-ring (grommets) closure and well-made edges at the closure, it has flimsy construction of the waist, inside seams and neck, a flimsy hook and loop tab closure in the back and flimsy edges at the hem and arms. This costume will be imported in the following versions: 1675 - Teen size, packaged in a polybag with a printed insert. 1675H - Teen size, packaged on a hanger with a printed insert.

Corsette Fairy is a textile costume that consists of a knit polyester dress and separate fairy wings that will be attached to the back with hook and loop strips, with the dress imparting the essential character. Although the dress has three well-made styling features (shaped bust, dropped waist and straps), a well-made D-ring (grommets) closure and well-made edges at the closure, it has flimsy construction of the waist, inside seams and neck, a flimsy hook and loop tab closure in the back and flimsy edges at the hem and arms. This costume will be imported in the following versions: 1677 - Teen size, packaged in a polybag with a printed insert. 1677H - Teen size, packaged on a hanger with a printed insert.

Rainbow Witch is a textile costume that consists of a knit polyester dress and a witch hat, with the dress imparting the essential character. Although the dress has two styling features (puff sleeves and multiple layers), well-made construction of the waist and a well-made embellishment (ribbon in the front), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the hem, top skirt, sleeves and closure edge. This costume will be imported in the following versions: 1460 - Toddler size, packaged in a polybag with a printed insert. 1460H - Toddler size, packaged on a hanger with a printed insert. 5964 - Child size, packaged in a polybag with a printed insert. 5964H - Child size, packaged on a hanger with a printed insert.

Midnight Fairy is a textile costume that consists of a knit polyester dress, an apron, shoulder pieces, wings and a wand, with the dress imparting the essential character. Although the dress has a sewn-in rope belt and gathering at the bust, it has flimsy construction at the neck, waist and seams and flimsy edges at the hem and armholes. This costume will be imported in the following versions: 1695 - Toddler size, packaged in a polybag with a printed insert. 1695H - Toddler size, packaged on a hanger with a printed insert.

Funky Cat is a textile costume that consists of a knit polyester velour jumpsuit, a headband with cat ears and a tail. The jumpsuit has marabou trim around the neck, the ends of the sleeves, and the bottom of the legs and imparts the essential character to this costume. It has well-made construction of the neck and well-made edges at the ends of the sleeves and the bottom of the legs. However, it has flimsy construction of the waist and inside seams, a flimsy hook and loop closure in the back of the neck with a flimsy edge at the closure. This costume will be imported in the following versions: 5128 - Adult size, packaged in a polybag with a printed insert. 5128H - Adult size, 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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