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NY M82472




April 17, 2006

CLA-2-95:RR:NC:SP:225 M82472

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 April 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 and are being returned upon your request.

Grave Digger is a textile costume that consists of a knit polyester coat, a separate capelet, a dickie, a belt, gloves and a top hat, with the coat imparting the essential character. Although the coat has two sewn-on embellishments (non-functioning buttons and a cloth strip around the sleeve), it has flimsy construction at the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the hem, arms and closure. This costume will be imported in the following versions: 5915 - Child size, packaged in a polybag with a printed insert. 5915H - Child size, packaged on a hanger with a printed insert.

Skull Grim Reaper is a textile costume that consists of a knit polyester hooded robe and a belt, with the robe imparting the essential character. Although the robe has multiple layers (a second layer of cloth around the shoulders), it has flimsy construction at the neck and inside seams and flimsy edges at the hem and arms. This costume will be imported in the following versions: 5432 - adult size, packaged in a polybag with a printed insert. 5432H - adult size, packaged on a hanger with a printed insert. 5993 -Child size, packaged in a polybag with a printed insert. 5993H - Child size, packaged on a hanger with a printed insert

Condom Dispenser is a textile costume that consists of a box-like representation of a condom dispensing machine and12 fake condom packages. The condom dispenser is constructed of knit polyester fabric bonded to plastic foam. Although it has well-made styling features (sewn-in dispensing flap and coin slot) and well-made seams, it has flimsy construction of the neck, a flimsy hook and loop tab closure and flimsy edges at the hem, arm holes and closure edge. This costume will be imported in the following versions: 5460 - adult size, packaged in a polybag with a printed insert.

First Mate Pirate is a textile costume set that consists of a velour finish polyester dress and a matching pirate hat, with the dress imparting the essential character. Although it has a dropped waist and a well-made neck, it has flimsy construction at the waist and inside seams, a flimsy hook and loop tab closure, thin elastics at the wrists, flimsy edges at the hem and sleeves and glued-on non-functioning buttons. This costume will be imported in the following versions: 5962 - Child size, packaged in a polybag with a printed insert. 5962H - Child size, packaged on a hanger with a printed insert.

Toddler Santa Dress is a textile costume set that consists of a red dress trimmed with faux white fur, a red Santa hat with faux white fur, a black belt and black boot tops with faux white fur, with the dress imparting the essential character. The unlined knit polyester dress has flimsy construction of the neck, waist and seams, a flimsy string tie closure at the neck, raw edges, and a glued-on holly appliqué. This item will be imported in the following versions: 7568 - Toddler size, packaged in a polybag with a printed insert. 7568H - Toddler 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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