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NY M82480




April 18, 2006

CLA-2-95: RR: NC: SP: 225 M82480

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6104.43.2010

Ms. Maria Johnson
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Johnson:

In your letter dated April 3, 2006, you requested a tariff classification ruling.

You submitted the following costumes, which are being returned per your request.

Style 2030, Monster Robe, is a flimsy textile costume comprised of a robe that has flimsy construction of the neck and seams, a flimsy hook and loop tab and flimsy edges at the arms, hem, closure and hood.

Style 3519, Gothic Vampira, is a well-made textile costume comprised of a dress. Although the dress has flimsy construction of the seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure, it has a styling feature (raglan sleeves), well-made construction of the neck and waist and a well-made belt embellishment.

Style 3532, Ghost, is a flimsy textile costume set that consists of a robe and a hood, with the robe imparting the essential character. Although the robe has a styling feature (material hanging from arms), it has flimsy construction and all edges are flimsy.

Style 3535, Grim Reaper, is a flimsy textile costume comprised of a robe with an attached hood that has flimsy construction and all edges are flimsy.

Style 3632, Deck Hand Darling, is a flimsy textile costume set that consists of a dress, a corset, a headband and cuffs, with the corset imparting the essential character. Although the corset has a well-made grommet closure, well-made edges at the closure and a well-made belt embellishment, it has flimsy construction of the neck, waist and seams and flimsy edges at the arms and hem.

The applicable subheading for style 2030, Monster Robe, style 3532, Ghost, style 3535, Grim Reaper, and style 3632, Deck Hand Darling, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTUS), 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.

The applicable subheading for style 3519, Gothic Vampira, will be 6104.43.2010, HTUS, which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." The rate of duty will be 16% ad valorem. The Gothic Vampira costume falls within textile category designation 636.

      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/.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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