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NY M86210




September 20, 2006

CLA-2-95:RR:NC:SP:225 M86210

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 September 5, 2006, you requested a tariff classification ruling.

You submitted the following costumes, which meet the flimsy requirements for classification within Chapter 95 and are being returned upon your request.

Item 6801299S, 6801311M, 6801312L, Gothic Lolita, is a textile costume set that consists of a dress, corset, underskirt, shoulder epaulettes and a collar, with the dress imparting the essential character. Although the dress has front panel styling, a well-made waist and well-made elastics at the arms, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Item 6801713S, 6801714M, 6801715L, Scary Little Farm Girl, is a textile costume set that consists of a dress and a sash, with the dress imparting the essential character. Although the dress has styling (panel front) and well-made elastics at the arms, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Item 6801716S, 6801717M, 6801020L, Grannie Reaper, is a textile costume set that consists of a dress, a hat and a collar, with the dress imparting the essential character. Although the dress has four styling features (dropped waist, darts, and skirt and sleeve gathering), it has a flimsy neck, waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

The applicable subheading for item 6801299S, 6801311M, 6801312L, Gothic Lolita, item 6801713S, 6801714M, 6801715L, Scary Little Farm Girl, item 6801716S, 6801717M, 6801020L, Grannie Reaper, 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 6801293S Harajuku Girl and item 6801296S, Manga/Anime Mix, without the correct samples of these costumes. Should you still wish a ruling on these costumes, please submit the correct samples along with the material 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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