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NY N009164




April 18, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
FunWorld
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of flimsy costumes from China.

Dear Mr. August:

In your letter dated March 28, 2007, you requested a tariff classification ruling.

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

Elegant Bride is a textile costume set that consists of a knit polyester dress, a belt and a veil headpiece, with the dress imparting the essential character. Although the dress has three styling features (a drop waist, multiple layers and flair sleeves), it has a flimsy loose single straight stitch neck, waist and seams, a flimsy overlock stitch hook and loop tab closure and flimsy edges at the arms, closure and edges at two skirt layers. It will be imported in style 1557, toddler size, packaged in a polybag with a printed insert; style 1557H, toddler size, packaged on a hanger with a printed insert; style 5997, child size, packaged in a polybag with a printed insert; and style 5997H, child size, packaged on a hanger with a printed insert.

One Tasty Dish/Paddy Cake Baker is a textile costume set that consists of a woven cotton dress, an apron, a hat and a scarf, with the dress imparting the essential character. Although the dress has styling (multiple layer skirt), a well-made neck, a well-made edge at one skirt hem and a well-made embellishment, it has a flimsy loose single straight stitch waist and seams, a flimsy overlock stitch hook and loop tab closure and flimsy edges at the arms, closure and one skirt hem. It will be imported in the child size as Paddy Cake Baker. Style 1580, child size, packaged in a polybag with a printed insert, and style 1580H, child size, packaged on a hanger with a printed insert. The costume will be imported in the adult size as One Tasty Dish. Style 5163, One Tasty Dish, packaged in a polybag with a printed insert, and style 5163H, child size, packaged on a hanger with a printed insert.

Princess Dress are three textile costumes comprised of woven polyester dresses that will be imported together as an assortment or as individual dresses. Blue Princess has three styling features (multiple layer chest and skirt, and puff sleeves) and a well-made sewn-in sequin chest embellishment, but it has a flimsy loose single straight stitch neck, waist and seams, a flimsy overlock stitch hook and loop tab closure and flimsy edges at the arms, closure and two skirt layers. Pink Princess has four styling features (multiple layer chest and skirt, gathering at the chest and sleeves) and a well-made sewn-in sequin chest embellishment, but it has a flimsy loose single straight stitch neck, waist and seams, a flimsy overlock stitch hook and loop tab closure and flimsy edges at the arms, closure and two skirt layers. Purple Princess has four styling features (multiple layer chest and skirt, gathered chest and puff sleeves) and two well-made sewn-in sequin embellishments at the chest and sleeves, but it has a flimsy loose single straight stitch neck, waist and seams, flimsy thin elastics at the arms, a flimsy overlock stitch hook and loop tab closure and flimsy edges at the arms, closure and two skirt layers.

The Princess Dresses will all be imported sized for toddlers. Style 1586, three assorted colors, packaged in a polybag with a printed insert; style1586H, three assorted colors, packaged on a hanger with a printed insert; style1586B, Blue, packaged in a polybag with a printed insert; style 1586BH, Blue, packaged on a hanger with a printed insert; style 1586PK, packaged in a polybag with a printed insert; style 1586PKH, packaged on a hanger with a printed insert; style 1586P, Purple, packaged in a polybag with a printed insert; and style 1586PH, packaged in a polybag with a printed insert. The applicable subheading for the costumes in the various sizes describe above 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”).

We are unable to rule on style 117924 and 117924H, Ring Girl (Guy), without width specifications on the elastic purchased and used in the costume. Should you still wish a ruling on this costume, please provide this information along with resubmitting the samples of this costume and the material that we have returned to you in a separate ruling request from other future costume rulings.

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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