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NY M86392




September 8, 2006

CLA-2-95:RR:NC:SP:225 M86392

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6104.53.2020

Ms. Maureen Ford
Toys R Us, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of costumes from China.

Dear Ms. Ford:

In your letter dated August 26, 2006, you requested a tariff classification ruling.

You have requested a ruling on the following textile costumes, which are being returned upon your request.

Item 746476, Barbie Fairy Dress, is a textile costume set that consists of a dress and wings, with the dress imparting the essential character. Although the dress has three styling features (multiple layer top, skirt and sleeves) and three well-made embellishments (a brooch, ribbons and sequins), it has flimsy construction of the neck, waist and seams, flimsy thin elastics at the back, a flimsy hook and loop tab closure and flimsy edges at the hem and closure. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

Item 746309, Barbie Cheerleader, is a textile costume set that consists of a dress and a ponytail holder, with the dress imparting the essential character. Although the dress has three styling features (a dropped waist and multiple layers of the front and skirt) and well-made sequin embellishments, it has flimsy construction of the neck, waist and seams, flimsy thin elastics at the back, a flimsy hook and loop tab closure, and flimsy edges at the arms, hem and closure. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

Item 746166, Disney Fairy Dress Up Set, is a textile costume set that consists of a skirt, slippers and a wand, with the skirt imparting the essential character. The skirt has a flimsy hook and loop tab closure and flimsy edges at the closure, but has two well-made styling features (multiple layer skirt and belt), a well-made waist and well-made edges at the hem and ribbon of the belt. This costume is considered well-made and classifiable in Chapter 61.

The applicable subheading for item 746476, Barbie Fairy Dress, and item 746309, Barbie Cheerleader, 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.

The applicable subheading for item 746166, Disney Fairy Dress Up Set, will be 6104.53.2020, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other: Girls’. The duty rate will be 16 percent ad valorem.The rate of duty will be 16% ad valorem. The textile category designation is 642.

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/.

 Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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