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NY M86701




September 22, 2006

CLA-2-95:RR:NC:SP:225 M86701

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of costumes from Hong Kong.

Dear Mr. Gomez:

In your letter dated September 10, 2006, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling.

You submitted the following textile costumes, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request.

Item M00225, Classic Clown, is a textile costume set that consists of a polyester jumpsuit, a hat and a red button nose, with the jumpsuit imparting the essential character. Although the jumpsuit has raglan sleeves, hanger loops and a multiple layer collar styling, it has a flimsy neck, waist and seams, flimsy thin elastics at the arms and ankles, a flimsy string tie closure, flimsy edges at the arms, ankles and closure and glued-on pom pom flimsy embellishments.

Item M00232, Mermaid, is a textile costume comprised of a polyester dress. Although the dress has raglan sleeves, multiple layers at the waist, hanger loops and flaring at the hem, it has a flimsy neck, waist and seams and flimsy edges at the arms.

Item M00238, Ballerina, is a textile costume set that consists of a polyester tutu, leotard, armbands, a tiara and leg lace, with the tutu imparting the essential character. Although the tutu has more than two layer styling and hanger loops, it has a flimsy waist and seams and glued-on flimsy ribbon embellishments.

Item M00219, Pretty Pixie, is a textile costume set that consists of a polyester dress, wings and a ribbon headpiece, with the dress imparting the essential character. Although the dress has multiple layer shoulder ribbon styling, hanger loops and well-made edges at the shoulder ribbon, it has a flimsy neck, waist and seams and flimsy edges at the arms and bottom.

The applicable subheading for item M00225, Classic Clown, item M00232, Mermaid, item M00238, Ballerina, and item M00219, Pretty Pixie, 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”).

We are unable to rule on item M00207, Angel, without the correct sample. Should you still wish a ruling on this costume, please submit the correct sample 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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