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NY N010050




April 27, 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 April 7, 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.

Child Ruffle Witch Costume is a textile costume set consisting of a dress, self-fabric belt and witch hat, with the dress imparting the essential character. The dress is constructed of a knit 100% polyester fabric. Although the dress has five styling features, it has a flimsy loose overlock stitched neck, a flimsy loose single straight stitch waist, flimsy loose stitched inside seams, a flimsy hook and loop tab closure, and flimsy loose overlock stitched edges at the closure, sleeve, pleated collar and dress bottom. The costume will be imported in the following styles: 5996Q, child, packaged in a polybag with an insert; 5996H, child, packaged on a hanger with an insert; 5125, adult, packaged in a polybag with an insert; 5125H, adult, packaged on a hanger with an insert.

Ruffle Vampiress Costume is constructed exactly the same as the Child Ruffle Witch Costume except for the color of the trim. The costume will be imported in the following styles: 5811, child, packaged in a polybag with an insert; 5811H, child, packaged on a hanger with an insert; 5166, adult, packaged in a polybag with an insert; and 5166H, adult, packaged on a hanger with an insert.

The applicable subheading for the costumes in the styles described 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”).

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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