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NY M86191




August 31, 2006

CLA-2-95:RR:NC:SP:225 M86191

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Gary Felsenthal
GT Limited
137 Ruxton Road
Mount Kisco, NY 10549

RE: The tariff classification of a “Girls Style Costume Trunk” from China.

Dear Mr. Felsenthal:

In your letter dated August 22, 2006, on behalf of BJ’s Wholesale Club, you requested a tariff classification ruling.

You submitted a “Girls Style Costume Trunk” identified as item number 5552 that consists of a white textile dress, a pink textile dress, a purple textile dress, a white textile wedding skirt, a ballet headband, a pink butterfly wand, plastic pink shoes, a white bag, a pink bag, a wedding veil, a pair of wings, a halo, two plastic pink and purple bracelets, a plastic ring with a fake purple gem, a pair of earrings, pink textile ballet slippers, two fake neck chains and a pink textile boa packaged together inside a cardboard trunk. The cardboard trunk is a pink paper box that measures approximately 11” in depth x 18” across, with two air holes on opposite sides to prevent child suffocation and which double as “handles” for the trunk, which has no actual handles. Although all the garments have styling features, the preponderance of their elements is flimsy and imparts the essential character of the item.

Although you suggest classification under 9505.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), no such tariff number exits in the HTSUS. Instead the “Girls Style Costume Trunk” meets the flimsy, non-durable costume requirements for classification under 9505.90.6000, HTSUS.

The applicable subheading for the “Girls Style Costume Trunk” identified as item number 5552 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”).

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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