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NY M86043




August 29, 2006

CLA-2-95:RR:NC:SP:225 M86043

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Lane Fragomeli
The Paper Magic Group
345 7th Avenue, 6th Floor
New York, NY 10001

RE: The tariff classification of costumes from China.

Dear Mr. Fragomeli:

In your letter dated August 7, 2006, you requested a tariff classification ruling.

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

Item 68012462T and 68012473T&4T, Pixie Fairy, is a textile costume set that consists of a dress, overskirt and wings, with the dress imparting the essential character. The dress has flimsy construction of the neck, waist and seams, flimsy thin elastics, a flimsy hook and loop closure and flimsy edges at the arms hem.

Item 68012622T and 68012633T&4T, Ghosty, is a textile costume that is comprised of a cape. Although the cape has a well-made neck and well-made trim embellishment at the hood and bottom, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms and closure.

Item 68012662T and 68012683T&4T, Country Cutie, is a textile costume set that consists of a dress with an attached vest and a hat, with the dress imparting the essential character. Although the dress has multiple layer styling at the front and belt and three well-made trim embellishments, it has flimsy construction of the neck, waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the belt and vest.

The applicable subheading for item 68012462T and 68012473T&4T, Pixie Fairy, item 68012622T and 68012633T&4T, Ghosty, and item 68012662T and 68012683T&4T, Country Cutie, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HSTUS), 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 item 68012592T, Lily Fairy, and item 68012642T, Kitty Cat Claws (Pink), without the correct costume samples. Should you still wish a ruling on these costumes, please submit the correct costume samples, 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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