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NY M81508




March 28, 2006

CLA-2-95:RR:NC:SP:225 M81508

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 21, 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 and are being returned upon your request.

Sweet & Sexy Devil, is a textile costume that consists of a knit polyester dress and a headpiece and a separate devil tail, with the dress imparting the essential character. Although the dress has two styling features (the sleeves and multiple layers), a well-made D-ring closure in the front and a well-made edge at the sleeves, it has flimsy construction at the waist, inside seams and neck, a flimsy hook and loop tab closure and flimsy edges at the closure and the hem of the overskirt. This costume will be imported in the following sizes with the names of the costumes differing slightly depending on the intended age of the wearer: 5124 - Sweet & Sexy Devil, adult size, packaged in a polybag with a printed insert. 5124H - Sweet & Sexy Devil, adult size, packaged on a hanger with a printed insert. 5983 - Sweetie Devil, child size, packaged in a polybag with a printed insert. 5983H - Sweetie Devil, child size, packaged on a hanger with a printed insert.

Vested 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 a styling feature (dropped waist), well-made construction of the neck and a well-made closure in the front, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure in back and a flimsy edge at the hem. This costume will be imported in the following sizes: 5157 - adult size, packaged in a polybag with a printed insert. 5157H - adult size, packaged on a hanger with a printed insert. 5996 - child size, packaged in a polybag with a printed insert. 5996H - child size, packaged on a hanger with a printed insert.

Vested Bat Princess is a textile costume that consists of a knit polyester dress, a headpiece and separate bat wings, with the dress imparting the essential character. Although the dress has a styling feature (dropped waist), well-made construction of the neck and a well-made closure in the front, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure in back and a flimsy edge at the hem. This costume will be imported in the following sizes: 5459 - adult size, packaged in a polybag with a printed insert. 5459H - adult size, packaged on a hanger with a printed insert. 5975 - child size, packaged in a polybag with a printed insert. 5975H - child size, packaged on a hanger with a printed insert.

Lady Bug is a textile costume that consists of a knit polyester dress and separate wings, with the dress imparting the essential character. Although the dress has two styling features (gathering at the top and a multiple layer skirt), it has flimsy construction of the waist, seams and neck, thin elastic at the shoulders and flimsy edges at the arm openings and the hem of the outer layer skirt. This costume will be imported in the following sizes: 1573 - child size, packaged in a polybag with a printed insert. 1573H - child size, packaged on a hanger with a printed insert.

Victorian Vampiress is a textile costume that consists of a knit polyester dress and a separate collar with an attached choker, with the dress imparting the essential character. Although the dress has a well-made closure with grommets in the front, it has flimsy construction of the waist, seams and neck, thin elastic below the neckline and flimsy edges at the arms and hem. The costume will be imported in the following sizes: 9732 - child size, packaged in a polybag with a printed insert. 9732H - child 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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