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NY N011536




May 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Craig McCarville
Frenzy Toys
3060 Lee Place
Bellmore, NY 11710

RE: The tariff classification of a flimsy costume assortment from China.

Dear Mr. McCarville:

In your letter dated May 7, 2007, you requested a tariff classification ruling.

You have requested a ruling on the following costume assortment, which meets the flimsy, non-durable requirements for classification within Chapter 95, and is being returned, upon your request.

Assortment # 96297, Princess Boutique Everything You Need To Be A Magical Princess, consists of two child-sized purple skirts and one child-sized pink skirt packaged on pink cardboard header cards. One purple skirt is imported without accessories while the other purple skirt is imported with two purple textile bracelets with attached textile silver stars and the pink skirt is imported with a plastic silver bracelet and a necklace.

When the garment is imported with jewelry, it is considered a set with the essential character imparted by the garment. Although referred to as tutus in your letter, the cardboard header advertising suggests that the articles are actually skirts intended for use by a child under three year’s old pretending to be a princess.

Each skirt is constructed exactly the same, with a styling feature and two well-made embellishments. However, each skirt also has a flimsy, single straight stitched waist, a flimsy hook and loop tab closure, flimsy and loose, visible overlocked stitched edges at the bottom and a flimsy embellishment. Each skirt is considered flimsy and qualifies for classification in Chapter 95.

The applicable subheading for assortment # 96297, Princess Boutique Everything You Need To Be A Magical Princess, 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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