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NY M83884




June 7, 2006

CLA-2-95: RR: NC: SP: 225 M83884

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 23, 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 1538, Lil Quarterback, is a textile costume set that consists of pants, a shirt and a fabric helmet, with the shirt imparting the essential character. Although the shirt 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 1109, Cleopatra, is a textile costume set that consists of a dress, a slip, a foam collar and a belt, with the dress imparting the essential character. Although the dress has styling (a bust line), it has a flimsy 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 3626, Executioner, is a textile costume set that consists of a robe, a hood, an apron, a headpiece and a belt, with the apron imparting the essential character. The apron has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 2516, Pumpkin Witch, is a textile costume set that consists of a dress, a poncho and a hat, with the dress imparting the essential character. Although the dress has styling (multiple layers), it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

The applicable subheading for style 1538, Lil Quarterback, style 1109, Cleopatra, style 3626, Executioner, and style 2516, Pumpkin 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”).

We are unable to rule on style 1108, French Maid, without the correct sample. Should you still wish a ruling on this costume, please submit the correct costume along with the paper work that we have returned to you.

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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