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NY M82870




April 25, 2006

CLA-2-95: RR: NC: SP: 225 M82870

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 4201.00.6000

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 7, 2006, you requested a tariff classification ruling.

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

Style 6317, Cinderella Dress, is a textile costume comprised of a dress. Although the dress has two styling features (raglan sleeves and a multiple layer skirt), well-made construction of the waist and two well-made embellishments (a brooch and trim), it has flimsy construction of the neck and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 6479, Cinderella Dress with Black Ribbon Choker, is a flimsy textile costume set that consists of a dress and a black ribbon choker, with the dress imparting the essential character. Although the dress has two styling features (raglan sleeves and a multiple layer skirt), well-made construction of the waist and two well-made embellishments (a brooch and trim), it has flimsy construction of the neck and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 6488, Cinderella Dress with Tiara and Shoes, is a flimsy textile costume set that consists of a dress, a tiara and a pair of shoes, with the dress imparting the essential character. Although the dress has two styling features (raglan sleeves and a multiple layer skirt), well-made construction of the waist and two well-made embellishments (a brooch and trim), it has flimsy construction of the neck and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 6567, Cinderella Dress with Shoes and Wand, is a flimsy textile costume set that consists of a dress, a pair of shoes and a wand, with the dress imparting the essential character. Although the dress has two styling features (raglan sleeves and a multiple layer skirt), well-made construction of the waist and two well-made embellishments (a brooch and trim), it has flimsy construction of the neck and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 5926, Cinderella Pet Costume, is a textile costume set for an animal that consists of a woven polyester and nylon net blue skirt, a blue headband, blue sleeves and a black ribbon choker. As the name on the costume suggests, the costume depicts a caricature or theme, in this case, “Cinderella”, which when displayed on the animal, would be readily recognizable. The costume is available in sizes small, medium and large.

The applicable subheading for style 6317, Cinderella Dress, style 6479, Cinderella Dress with Black Ribbon Choker, style 6488, Cinderella Dress with Tiara and Shoes, and style 6567, Cinderella Dress with Shoes and Wand, 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 5926, Cinderella Pet Costume, will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTUS), which provides for “Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: Other.” The rate of duty will be 2.8% ad valorem.

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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