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NY M86061





August 29, 2006

CLA-2-95:RR:NC:SP:225 M86061

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 9, 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 6801233, Pig In A Blanket, is a textile costume set that consists of a jumpsuit, a hood, a blanket and fake feet, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (a tail and gusset) and well-made edges at the tail, it has a flimsy neck and seams, flimsy thin elastics at the arms and ankles, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure.

Item 6801238, Bow Tie Baby, is a textile costume set that consists of a jumpsuit, a hood with attached hat and a bow, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (raglan sleeves and a gusset) and well-made edges at the arms, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the ankles and closure.

Item 6801341, Pretty Kitty, is a textile costume set that consists of a jumpsuit, a hood and a tail, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made embellishment trim at the arms and ankles, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Item 6801342, Panda Bear, is a textile costume set that consists of a jumpsuit, a hood and a tail, with the jumpsuit imparting the essential character. The jumpsuit has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure.

The applicable subheading for item 6801233, Pig In A Blanket, item 6801238, Bow Tie Baby, item 6801341, Pretty Kitty, and item 6801342, Panda Bear, 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”).

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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