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NY M86044




August 29, 2006

CLA-2-95:RR:NC:SP:225 M86044

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 68011432T, 68011443T&4T, 6801164S, 6801165M and 6801166L, Little Red, is a textile costume set that consists of a hooded robe and a dress with an attached belt, with the hood imparting the essential character. Although the hood has a well-made neck, it has flimsy seams, a flimsy hook and loop tab closure, flimsy edges at the arms, hem and closure.

Item 68011452T and 68011463T&4T, Woodland Fairy, is a textile costume set that consists of a dress, overskirt and wings, with the dress imparting the essential character. Although the dress has well-made construction of the waist, it has a flimsy neck and seams, a flimsy hook and loop tab closure, and flimsy edges at the arms, hem and closure.

Item 68011472T, 68011483T, 6891006S, 6891007M and 6891008L, Black Witch, is a textile costume set that consists of a dress, hat and collar, with the dress imparting the essential character. Although the dress has a styling feature (multiple layer belt) and well-made edges at the belt, it has flimsy construction of the neck, waist and seams, flimsy thin elastic at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and belt.

Item 68012442T and 68012453T&4T, Pretty Pumpkin, is a textile costume that is comprised of a hooded robe. Although the hooded robe has styling at the hood and bottom (ruffles), a well-made turned neckline and a well-made stem embellishment, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem, closure and hood.

The applicable subheading for item 68011432T, 68011443T&4T, 6801164S, 6801165M and 6801166L, Little Red, item 68011452T and 68011463T&4T, Woodland Fairy, item 68011472T, 68011483T, 6891006S, 6891007M and 6891008L, Black Witch, and item 68012442T and 68012453T&4T, Pretty Pumpkin, 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 68012392T-68012433T&4T, Scratches the Cat, without the correct costume sample. Should you still wish a ruling on this costume, please submit the correct costume sample, 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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