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NY M81612





March 3, 2006

CLA-2-95:RR:NC:SP:225 M81612

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 20, 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.

Sexy Cheerleader is a textile costume set that consists of a knit polyester shirt, a skirt, a fat belly shirt, a pair of underpants with a sewn-in representation of male genitalia and pom poms. The pair of underpants imparts the essential character. The underpants are made of knit polyester fabric and have polyester fiberfill stuffing in the male genitalia. Although the male genitalia are a well-made styling feature, the underpants have flimsy construction at the waist and the inside seams have flimsy overlock stitching at the bottom of the leg openings. This costume will be imported in the following sizes: 5475 - Adult size, which is packaged in a polybag with a printed insert. 5475H - Adult Size, which is packaged on a hanger with a printed insert.

Male Caribbean Pirate is a textile costume set that consists of a knit polyester fabric shirt with a faux leather look in the front, pants, a pirate hat and a sash belt, with the shirt providing the essential character. The shirt has one well-made styling feature, metal grommets in the front that serve as a lace-up closure. It has flimsy construction of the inside seams, raw cut edges at the neck, bottom, closure edges and sleeve ends, and flimsy thin elastic sewn into the sleeves. This costume will be imported in the following versions: 1577- Toddler size, which is packaged in a polybag with a printed insert. 1577H -Toddler size, which is packaged on a hanger with a printed insert. 5416 – Adult Size, which is packaged in a polybag with a printed insert. 5416H - Adult size, which is packaged on a hanger with a printed insert. 5998 - Child size, which is packaged in a polybag with a printed insert. 5998H - Child size, which is packaged on a hanger with a printed insert.

Female Caribbean Pirate is a textile costume set that consists of a knit polyester fabric shirt with a faux leather look in the front, a skirt, a pirate hat and a sash belt with the shirt providing the essential character. The shirt has one well-made styling feature, metal grommets in the front that serve as a lace-up closure. It has flimsy construction of the inside seams, raw cut edges at the neck, bottom, closure edges and sleeve ends, and flimsy thin elastic sewn into the sleeves. This costume will be imported in the following versions: 5021- Adult size, which is packaged in a polybag with a printed insert. 5021H - Adult size, which is packaged on a hanger with a printed insert.

Dr. Darkness is a textile costume set that consists of a knit polyester robe and a separate hooded cowl, with the robe providing the essential character. Although it has well-made construction of the neck and drape sleeves, the unlined robe has a flimsy string tie closure in the back, flimsy construction of the inside seams, and the bottom edge, the ends of the sleeves, and the closure opening are all raw cut. This costume will be imported in the following versions: 5935 - Child size, which is packaged in a polybag with a printed insert. 5935H - Child size, which is packaged on a hanger with a printed insert.

Elegant Plum Witch is a textile costume set that consists of a velour plum colored knit polyester dress and a witch hat, with the dress imparting the essential character. The dress has a well-made collar, but it has flimsy construction of the seams, a flimsy hook and loop closure, and the bottom edge, the ends of the sleeves, and the closure edge are all raw cut. This costume will be imported in the following versions: 5896 – Child size, which is packaged in a polybag with a printed insert. 5896H - 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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