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NY M82871




April 25, 2006

CLA-2-95: RR: NC: SP: 225 M82871

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 11, 2006, you requested a tariff classification ruling.

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

Style 2031, Midnight Witch, is a flimsy textile costume set that consists of a dress, overdress, a hat and a necklace, with the overdress imparting the essential character. Although the overdress has a styling feature (a bustline), it has flimsy construction of the neck and seams and a flimsy hook and loop tab closure.

Style 2035, Midnight Witch, is a flimsy textile costume set that consists of a dress, overdress, a hat, a necklace and pantyhose, with the overdress imparting the essential character. Although the overdress has a styling feature (a bustline), it has flimsy construction of the neck and seams and a flimsy hook and loop tab closure.

Style 5800, Spider-Man Pet Costume, is a textile costume set for an animal that consists of a polyester shirt and headpiece. As the name of the costume suggests, the costume depicts a caricature or theme, in this case, “Spider-Man”, which when displayed on the animal, would be readily recognizable. The costume is available in sizes small, medium and large.

Style 1261, Alien, is a flimsy textile costume set that consists of a robe, a detached collar and a mask, with the robe imparting the essential character. Although the robe has a styling feature (multiple layer sleeves) and well-made embellishments of trim, it has flimsy construction of the neck and seams, a flimsy string tie closure and flimsy edges at the arms, hem and closure.

Style 2807, Ringleada, is a flimsy textile costume set that consists of a dress, a hat, leg warmers, an overskirt, a collar and a brooch, with the dress imparting the essential character. Although the dress has a well-made flower embellishment (flower), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

The applicable subheading for style 2031, Midnight Witch, style 2035, Midnight Witch, style 1261, Alien, and style 2807, Ringleada, 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 5800, Spider-Man 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 is 2.8%.

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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