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NY N009325




April 26, 2007

CLA-2-95:RR: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 30, 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.

Style 400123, Sandy’s Leather Jacket DLX, and style 400124, Danny’s T- Bird Jacket DLX, are jackets that were previously examined and determined to be flimsy under Preclassification PC K85789 dated June 25, 2004, issued to Pony Express Creations, Inc., which has been recently acquired by Fun World. The only changes to the jackets will be their colors and their screen-printed logos.

The jackets are constructed of a cellular plastic fabric with the textile merely serving as reinforcement. Therefore the jackets are considered made of plastic and excluded from classification as a textile article of Chapter 61 or 62. Consequently, these costumes will be classified in Chapter 95.

The applicable subheading for style 400123, Sandy’s Leather Jacket DLX, and style 400124, Danny’s T- Bird Jacket DLX, 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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