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NY M82581




April 18, 2006

CLA-2-95:RR:NC:SP:225 M82581

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. David Kislevitz
Christys’ by Design
183 Valley Road
River Edge, NJ 07661

RE: The tariff classification of costumes from China.

Dear Mr. Kislevitz:

In your letter dated April 12, 2006, you requested a tariff classification ruling.

You submitted the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTUS).

CST-122, Mermaid, is a textile costume set that consists of a dress made of woven polyester and a wand, with the dress imparting the essential character. Although the dress has a styling feature (elastic bodice) and a well-made starfish appliqué embellishment on the chest, it has flimsy construction of the waist, neck and inside seams and flimsy edges on the petals. It will be imported on a hanger with a hangtag.

CST-209, Frankie Boy, is a textile costume set that consists of a jumpsuit and headpiece, with the jumpsuit imparting the essential character. Although the jumpsuit has a two layer front and two layer collar, it has flimsy construction of the waist and seams and flimsy edges. It will be imported on a hanger with a hangtag.

CST-237, Cutie Scarecrow, is a textile costume set made of knit polyester that consists of a top, pants, hat and nose piece with the top imparting the essential character. The top has flimsy construction of the neck and waist and flimsy edges. It will be imported on a hanger with a hangtag.

CST-864, Cutie Pirate Girl, is a textile costume set made of knitted polyester that consists of a skirt, top with mock vest and pirate hat, with the top imparting the essential character. Although the top has a styling feature (sleeves), it has flimsy construction of the neck and all edges are flimsy. It will be imported on a hanger with a hangtag.

CST-114, Winter Fairy, is a textile costume set that consists of a polyester dress, a pair of detachable wings and a wand. The dress imparts the essential character. Although the dress has decorative petals and an elasticized rear bodice, it has flimsy construction of the neck and waist and flimsy edges on all petals. It will be imported on a hanger with a hangtag.

The applicable subheading for CST-122, Mermaid, CST-209, Frankie Boy, CST-237, Cutie Scarecrow, CST-864, Cutie Pirate Girl, and CST-114, Winter Fairy, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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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