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NY M87031




September 29, 2006

CLA-2-95:RR:NC:SP:225 M87031

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 6, 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 6801742 1X, 6801743 2X, Demon Emperor, is a textile costume set that consists of a tunic, a waistband and a hat, with the tunic imparting the essential character. Although the tunic has well-made trim embellishments at the collar, cuffs and bottom, 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 6801490 1X, 6801491 2X, Evil Wizard, is a textile costume set that consists of a tunic and a cape with a hood, with the cape imparting the essential character. Although the cape has a well-made neck, it has flimsy seams, a flimsy string tie closure and flimsy edges at the bottom, closure and hood.

Item 6801728 S, 6801729 M, 6801731 L, Mad Cow, is a textile costume set that consists of a shirt with a hood and a neck bell, with the shirt imparting the essential character. Although the shirt with a hood has horns and ears styling, a well-made neck and well-made edges at the horns and ears, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom, closure and hood.

The applicable subheading for item 6801742 1X, 6801743 2X, Demon Emperor, item 6801490 1X, 6801491 2X, Evil Wizard, and item 6801728 S, 6801729 M, 6801731 L, Mad Cow, 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 6801064 S, Bar Fly, because the item is not considered a costume but instead is considered a normal article of wearing apparel and not handled by this office. Should you still wish a ruling on this article, please submit the article on a separate ruling request along with the material that we have returned to you.

We are unable to rule on item 6801427S, Pitchfork Pete, without the correct sample. Should you still wish a ruling on this costume, please submit the correct costume 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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