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NY L87554

September 27, 2005

CLA-2-95:RR:NC:SP:225 L87554


TARIFF NO.: 9505.90.6000; 9615.11.4000

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of costumes from China.

Dear Mr. Gomez:

In your letter dated September 10, 2005, on behalf of California Costumes, Inc., you requested a tariff classification ruling.

You submitted the following costumes, which meet the flimsy, non-durable requirements of Chapter 95 and a tiara that are being returned upon your request.

Item numbers M00747/M00208, Creepy Creature (Adult/Child), is a textile costume set that consists of a black polyester robe and a rubber creature mask, with the robe imparting the essential character. The robe has a well-made neck, but all edges are raw.

Item number M00923, Police Woman (Adult), is a textile costume set that consists of a blue polyester dress, blue hat, black belt, plastic handcuffs, and a plastic silver badge, with the dress imparting the essential character. The dress has visible overlock stitching at the neck and all edges are raw.

Item number M00220, Vampire (Child), is a textile costume set that consists of a black high-collared polyester cape, a flimsy red and black polyester top and a plastic gold medallion decorated with a faux red jewel. The cape imparts the essential character. Although the cape has well-made styling (collar wider than five inches) and a well-made neck, it has flimsy construction of the seams, a flimsy string tie closure, and raw edges at the closure and hem.

Item number 00227, Pirate Princess (Child), is a textile costume that consists of a black and white polyester top, a pair of pink and black striped polyester pants, a headpiece and a hip drape, with the top imparting the essential character. The top has visible overlock stitching at the neck, and raw edges at the sleeve and hem.

Tiara (no item number) is a silver rigid plastic tiara with an attached comb.

The applicable subheading for item numbers M00747/M00208 Adult/Child, Creepy Creature, item number M00923, Police Woman (Adult), item number M00220, Vampire (Child), and item number 00227, Pirate Princess (Child), 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.

The applicable subheading for the plastic tiara will be 9615.11.4000, HTS, which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% ad valorem.

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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