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NY N004122




December 14, 2006

CLA-2-95: RR: N2: 225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11/F6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of costumes from China and Taiwan.

Dear Ms. Huang:

In your letter dated November 28, 2006, on behalf of your customer, Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling.

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

Style M-0272-05, Grim Reaper (Adult), is a textile costume set that consists of a robe made of knit polyester with its hood made of knit polyester and plastic foam and a knit polyester belt, with the robe imparting the essential character. Although the dress has well-made seams, it has a flimsy neck and flimsy edges at the arms and bottom.

Style G-2582-00, Pink Princess, is a textile costume set that consists of a dress made of knit polyester and a front of woven polyester and knit nylon and a headpiece of leather, with the dress imparting the essential character. Although the dress has styling (pleats and multiple layers) and well-made seams, it has a flimsy neck and waist, flimsy thin elastics at the arms and flimsy edges at the bottom.

The applicable subheading for style M-0272-05, Grim Reaper (Adult), and style G-2582-00, Pink Princess, 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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