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NY N010315




April 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Maria Johnson
Disguise, Inc.
11906 Tech Center CT
Poway, CA 92064

RE: The tariff classification of flimsy costumes from China.

Dear Ms. Johnson:

In your letter dated April 18, 2007, you requested a tariff classification ruling.

You submitted photographs of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95.

Captain Jack Sparrow Costume, is a textile costume set that consists of a polyester pirate shirt with attached vest and belts, pants, and a bandana with beaded braids, with the pirate shirt imparting the essential character. The pirate shirt has overwhelmingly flimsy construction and all edges are flimsy. The costume will be imported in the following styles that are all considered flimsy, with the only differences being their sizes and accompanying accessories. Style 5101, adult, features the pirate shirt with attached vest and belts, pants and bandana with braids; style 5552, child, features the pirate shirt with attached vest and belts, pants and bandana with braids; style 6978, child, features the pirate shirt with attached vest and belts, pants and bandana with no braids; style 6835, child, features the pirate shirt with attached vest and belts, pants and bandana with braids and boot covers; style 5035, adult, features the pirate shirt with attached vest and belts, pants and bandana with braids, boot covers and a hat; style 5042, child, features the pirate shirt with attached vest and belts, pants and bandana with braids, boot covers and a hat.

Styles 5626 and 5636, Captain Jack Sparrow Costume, will be addressed under separate cover under New York Ruling N010330.

The applicable subheading for the Captain Jack Sparrow Costume 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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