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NY M83271




June 2, 2006

CLA-2-95: RR: NC: SP: 225 M83271

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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 May 19, 2006, you requested a tariff classification ruling.

You submitted the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request.

Style 3179, Witch, is a textile costume set that consists of a dress, an overdress, a hat and a sash, with the overdress imparting the essential character. Although the overdress has a well-made grommet closure and well-made edges at the closure, it has a flimsy neck, waist and seams and flimsy edges at the arms and hem.

Style 1440, Goddess, is a textile costume set that consists of a dress and a headband, with the dress imparting the essential character. Although the dress has styling (multiple layer front), a well-made edge (drape) and a well-made belt embellishment, it has a flimsy neck and seams, flimsy thin elastic at the top, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 2519, Deck Hand Pirate, is a textile costume set that consists of a jumpsuit, vest and a headscarf, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made belt embellishment, it has a flimsy neck, waist and seams, a flimsy hook and loop closure and flimsy edges at the arms, hem and closure.

Style 1597, Bite Size Count, is a textile costume set that consists of a top (shirt), a cape and a tie, with the top (shirt) imparting the essential character. Although the top has a well-made neck, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 1350, Noose, is a textile costume set that consists of a hooded robe, a mask and a noose, with the hooded robe imparting the essential character. Although the hooded robe has two styling features (sleeve and multiple layer hood) and well-made elastics at the arms and hood, it has a flimsy neck and seams and flimsy edges at the arms, hem and hood.

The applicable subheading for style 3179, Witch, style 1440, Goddess, style 2519, Deck Hand Pirate, style 1597, Bite Size Count, and style 1350, Noose, 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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