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NY N007181




February 22, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Annalee C. McKay
Mario Chiodo Studios
1919 Peralta Street
Oakland, CA 94607

RE: The tariff classification of costumes from China.

Dear Ms. McKay:

In your letter dated February 6, 2007, you requested a tariff classification ruling.

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

Style 5147067-069, The Black Widow Costume, is a textile costume set that consists of a gown, a belt and web wings, with the gown imparting the essential character. Although the gown has two styling features, two well-made edges and a well-made sewn-on neck webbing embellishment, it has a flimsy neck, waist and seams, a flimsy string tie closure and a flimsy edge at the closure.

Style 5147073-075, The Spellcaster Costume, is a textile costume set that consists of a gown, a dress and a hat, with the dress imparting the essential character. Although the dress has a styling feature and a well-made grommet closure, it has a flimsy neck and seams and flimsy edges at the arms, bottom and closure.

Style5147109-111, The Black Widow Costume – Simplified Version, is a textile costume set that consists of a gown a belt and web wings, with the gown imparting the essential character. This costume is a simplified version of The Black Widow Costume described above and is also considered flimsy.

The applicable subheading for style 5147067-069, The Black Widow Costume, style 5147073-075, The Spellcaster Costume, and style 5147109-111, The Black Widow Costume – Simplified Version, 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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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