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NY M82833




May 16, 2006

CLA-2-95:RR:NC:SP:225 M82833

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of a costume from China.

Dear Ms. Massey:

In your letter dated May 1, 2006, you requested a tariff classification ruling.

You submitted a sample of a “Dress-Up Set” (no item number), which meets the flimsy, non-durable requirements for classification within Chapter 95 and is being returned upon your request. The set consists of a plastic tiara, plastic silver slippers, plastic wings, a polyester dress and a polyester tutu/skirt. You indicate that a plastic wand and a polyester cape will also be included in the set, when imported, and that all the articles will be imported together in a cardboard trunk.

Both the tutu/skirt and the polyester dress are considered flimsy. The tutu/skirt has a well-made styling feature (multiple layers), but it has flimsy construction of the waist and seams, flimsy edges at the hem of its multiple layers and a flimsy flower embellishment. The dress has two styling features (a dropped waist and multiple layer skirt), well-made construction of the waist and three well-made embellishments, but it has flimsy construction of the neck and seams, flimsy elastics at the arms and waist area, a flimsy hook and loop tab closure and flimsy edges at the arms and closure.

The applicable subheading for the “Dress-Up Set” will be 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.

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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