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NY M86065




August 29, 2006

CLA-2-95:RR:NC:SP:225 M86065

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 68012512T, 68012523T&4T, 6801528S, 6801741M, 6801061L, Gingerbread Boy/Gingerbread Man, is a textile costume set that consists of a Jumpsuit and a hat, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made neck, it has a flimsy waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure.

Item 68012532T, 68012543T&4T, 6891048S, 6891049M, 6891050L, Mummy, is a textile costume set that consists of a jumpsuit and a headpiece, with the jumpsuit imparting the essential character. Although the jumpsuit has three styling features (multiple layer front, sleeves and bottom), a well-made neck and a well-made belt, it has a flimsy waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles, closure and bandages.

Item 68012552T and 68012563T&4T, Country Cowboy, is a textile costume comprised of a jumpsuit with an attached belt and scarf. Although the jumpsuit has three styling features (multiple layer scarf, belt and chaps), a well-made neck and well-made front trim embellishments, it has a flimsy waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles, closure, belt chaps and scarf.

Item 68013612T, 68013623T&4T, 6801529S, 6801062M, 6801063L, Gekko, is a textile costume set that consists of a jumpsuit and a hood, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (hands and tail) and well-made edges at the hands and tail, it has flimsy construction of the neck, waist 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 68013632T, 68013643T&4T, Dragon, is a textile costume set that consists of a hood and a jumpsuit with attached wings, with the jumpsuit imparting the essential character. Although the jumpsuit has four styling features (wings, tail, scales and a reinforced back) and well-made edges at the wings and tail, it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles, closure and scales.

The applicable subheading for item 68012512T, 68012523T&4T, 6801528S, 6801741M, 6801061L, Gingerbread Boy/Gingerbread Man, item 68012532T, 68012543T&4T, 6891048S, 6891049M, 6891050L, Mummy, item 68012552T and 68012563T&4T, Country Cowboy, item 68013612T, 68013623T&4T, 6801529S, 6801062M, 6801063L, Gekko, and item 68013632T, 68013643T&4T, Dragon, 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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