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NY L86903

August 12, 2005

CLA-2-95:RR:NC:SP:225 L86903


TARIFF NO.: 9505.90.6000

Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a costume from China.

Dear Ms. Navidad:

In your letter dated July 29, 2005, you requested a tariff classification ruling.

You submitted a sample of a textile costume, which meets the flimsy, non-durable requirements and is being returned upon your request.

Style 5387, Sponge Bob Candy Catcher, is a child-sized textile costume for Halloween that consists of a 100% polyester knit yellow, brown and white top, a 100% polyester knit pair of shorts, and a yellow vinyl mask, with the top imparting the essential character. Although the top has a well-made styling feature (pocket) and a well-made hem, it has flimsy construction of the neck and seams, and visible overlock stitching at the arms and pocket edge.

The applicable subheading for style 5387, Sponge Bob Candy Catcher, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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