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NY N016776





September 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Luz Guzman
Disguise, Inc.,
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of styles 2475, B. Witched, 5254, Cruella de Vil, and styles 5761 & 5983, Jack Skelington Deluxe Adult & Jack Skelington My Size Adult, from China

Dear Ms. Guzman:

In your letter dated August 30, 2007, you requested a tariff classification ruling on the following flimsy costumes, which are being returned upon your request.

Style 2475, B. Witched, is a textile costume set that consists of a dress, hat and tights, with the dress imparting the essential character. Although the dress has two well-made embellishments, it has a flimsy and loose overlock stitched neck, a flimsy and loose single straight stitched waist, flimsy and loose overlock stitched seams, flimsy thin elastics at the arms and back and raw edges at the arms and bottom.

Style 5254, Cruella de Vil, is a textile costume set that consists of a dress, gloves, stole and wig, with the dress imparting the essential character. Although the dress has a well-made embellishment, it has a flimsy and loose overlock stitched neck, flimsy and loose overlock stitched seams, a flimsy hook and loop tab closure and flimsy and loose overlock stitched edges at the arms, bottom and closure.

Styles 5761 & 5983, Jack Skelington Deluxe Adult & Jack Skelington My Size Adult, are two styles of a textile costume set that consists of a jacket, ascot and bow tie, with the jacket imparting the essential character. Although the jacket has a styling feature and a well-made closure edge, it has a flimsy and loose overlock stitched neck, flimsy and loose overlock stitched seams, a flimsy hook and loop tab closure and flimsy and loose overlock stitched edges at the arms and bottom.

The applicable subheading for styles 2475, B. Witched, 5254, Cruella de Vil, and styles 5761 & 5983, Jack Skelington Deluxe Adult & Jack Skelington My Size Adult, 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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