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NY M85331




July 25, 2006

CLA-2-95:RR:NC:SP:225 M85331

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Geoffrey Greenberg
Creative Design Int’l Ltd.
Metropolitan Industrial Park
2540 Metropolitan Drive
Trevose, PA 19053-6738

RE: The tariff classification of costumes from China.

Dear Mr. Greenberg:

In your letter dated July 13, 2006, you requested a tariff classification ruling.

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

Item 61677, Disney Ariel Dress-Up Set, is a textile costume set that consists of a shirt, a skirt, a wand, and slippers, with the shirt imparting the essential character. Although the shirt has a styling feature (multiple layer front) and a well-made brooch embellishment, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Item 61665, Disney Fairies Dress-Up Set, is a textile costume set that consists of a pair of wings, a skirt, a wand, and slippers, with the skirt imparting the essential character. Although the skirt has multiple layer styling and two well-made embellishments (flower and brooch), it has a flimsy waist, a flimsy hook and loop tab closure and flimsy edges at the hem.

Item 61375, Disney Cinderella Dress-Up Set, is a textile costume set that consists of a shirt, a skirt, a wand, and slippers, with the shirt imparting the essential character. Although the shirt has a well-made brooch embellishment, it has a flimsy neck and seams, flimsy elastics at the bottom and flimsy edges at the hem.

Item 89171, Deluxe Dress-Up Set, is a textile costume set that consists of a skirt, a tiara, a purse, a wand, earrings, a necklace, a ring and shoes, with the tutu imparting the essential character. Although the skirt has multiple layer styling, it has flimsy construction of the waist and seams, flimsy edges at the hem and a flimsy pom pom embellishment. The costume is assumed to be packed in a cardboard window box.

The applicable subheading for item 61677, Disney Ariel Dress-Up Set, item 61665, Disney Fairies Dress-Up Set, item 61375, Disney Cinderella Dress-Up Set, and item 89171, Deluxe Dress-Up Set, 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 issue a ruling on Item 61840, Disney Princess Dress-Up Trunk, which consists of articles designed for two different activities (wearing costumes and playing with dolls). Since this is not a set (two different activities), all articles must be classified separately. Due to the large number of articles, should you resubmit your request, submit the Disney Princess Dress-Up Trunk on a separate letter, along with information or a sample of the trunk, which was omitted in this request and 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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