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NY M82978




May 2, 2006

CLA-2-95:RR:NC:SP:225 M82978

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Armando Rivas
Toys R Us, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of costumes from China.

Dear Mr. Rivas:

In your letter dated April 21, 2006, you requested a tariff classification ruling.

You have requested a ruling on TRU 556650, Quality Girls Costume Assortment, which meets the flimsy, non-durable requirements for classification within Chapter 95 and is being returned to you upon your request.

Snowflake Princess is a textile costume set that consists of a polyester knit dress and a plastic tiara, with the dress imparting the essential character. Although the dress has a styling feature (multiple layers), well-made edges at the hem and well-made rick rack embellishments, it has flimsy construction of the neck, waist and seams, flimsy elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Fancy Feline is a textile costume set that consists of a polyester knit top, polyester knit pants and plastic and polyester knit ears, with the top imparting the essential character. The top 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.

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.

The applicable subheading for TRU 556650, Quality Girls Costume Assortment (Snowflake Princess, Fancy Feline and Midnight Witch), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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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