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NY N003507




November 29, 2006

CLA-2-95:RR:N2:225

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 November 14, 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 KM172 (Child), KM535 (Adult) Enchanting Angel, is a textile costume set that consists of a dress, wings and a halo, with the dress imparting the essential character. Although the dress has styling (dropped waist) and well-made embellishments (a belt, hanger loops and trim), it has a flimsy neck, waist and seams and flimsy edges at the bottom.

Item KM163, Tavern Girl (Child), is a textile costume set that consists of an under dress and an overdress, with the over dress imparting the essential character. Although the overdress has a well-made buttonhole closure, well-made edges at the closure and a well-made hanger loop embellishment, it has a flimsy neck, waist and seams and flimsy edges at the arms and bottom.

Item KM571, Sassy Witch, is a textile costume set that consists of a top, pants, a hat, a belt and a neckpiece, with the top imparting the essential character. Although the top has styling (sleeves) and a well-made hanger loop embellishment, it has a flimsy neck and seams and flimsy edges at the bottom.

Item KM174 (Child), KM505 (Adult), Cutie Witch, is a textile costume set that consists of a dress, a hat and an apron-peplum, with the dress imparting the essential character. Although the dress has styling (multiple layer sleeves) and well-made hanger loop and sequin embellishments, it has it has a flimsy neck, waist and seams, flimsy edges at the arms and bottom and a flimsy spider embellishment.

Item M00212, Ninja Master (Child), is a textile costume set that consists of a mask, a hood, a top and pants, with the top imparting the essential character. The top has a flimsy neck and seams and flimsy edges at the arms and bottom.

The applicable subheading for item KM172 (Child), KM535 (Adult) Enchanting Angel, item KM163, Tavern Girl (Child) item KM571, Sassy Witch, item KM174 (Child), KM505 (Adult), Cutie Witch, and item M00212, Ninja Master (Child) 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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