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NY N003599




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 KM513, Tavern Lady (Adult), is a textile costume set that consists of an under dress and a top dress, with the top dress imparting the essential character. Although the top dress has a well-made buttonhole closure and well-made closure edges, it has a flimsy neck, waist and seams and flimsy edges at the arms and bottom.

Item 00714, Torturous Titan (Child), is a textile costume set that consists of a top, boot covers, a belt and cuffs, with the top imparting the essential character. Although the top has styling (arms), it has a flimsy neck and seams and flimsy edges at the arms and bottom.

Item 00430, Ninja of the Black Dragon (Child), is a textile costume set that consists of a top, pants and armor, with the top imparting the essential character. Although the top has well-made construction of the neck, it has flimsy seams and flimsy edges at the arms, bottom and hood opening.

Item KM162/KM215, Pop Diva (Child), is a textile costume set that consists of a top, pants, a headphone and a belt, with the top imparting the essential character. Although the top has styling (raglan sleeves and a multiple layer collar) and well-made edges at the collar, it has flimsy neck and seams, a flimsy hook and loop closure and flimsy edges at the arms and closure.

Item KM239, Hot Rock Star (Child), is a textile costume set that consists of a top, a mini jacket, pants and a headphone, with the top imparting the essential character. Although the top has well-made hanger loop embellishments, it has a flimsy neck and seams and flimsy edges at the arms and bottom.

The applicable subheading for item KM513, Tavern Lady (Adult), item 00714, Torturous Titan (Child), item 00430, Ninja of the Black Dragon (Child), item KM162/KM215, Pop Diva (Child), and item KM239, Hot Rock Star (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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