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NY L89227




December 14, 2005

CLA-2-95:RR:NC:SP:225 L89227

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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 November 27, 2005, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling.

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

Item number 01318/00588/01611, Cutthroat Pirate, is a polyester costume set that consists of a top, pants, boot covers, a belt and wrist cuffs, with the top imparting the essential character. Although the top has a well-made multiple layer collar, well-made construction of the neck and a well-made grommet closure, it has flimsy construction of the seams, raw edges at the arms and hem and visible overlock stitching at the closure.

Item number 01291, Ruby the Pirate Beauty (Adult/Teen), is a polyester costume set that consists of a top, skirt and a head tie, with the top imparting the essential character. Although the top has a well-made dropped waist, a multiple layer front, raglan sleeves and a well-made grommet closure, it has flimsy construction of the neck and seams, flimsy thin elastics at the arms and top, raw edges at the arms and visible overlock stitching at the hem and closure.

Item number 00203, Ruby the Pirate Beauty (Child), is a polyester costume set that consists of a top, skirt and a head tie, with the top imparting the essential character. Although the top has a well-made dropped waist, a multiple layer front, and a well-made grommet closure, it has flimsy construction of the neck and seams, flimsy thin elastic at the arms, raw edges at the arms and visible overlock stitching at the hem and closure.

Item number 00221/00746/01613, Wicked Jester, is a polyester costume set that consists of a hat, a top and pants, with the top imparting the essential character. The top has flimsy construction of the neck and seams, flimsy thin elastics at the arms and raw edges at the arms and hem.

Item number 05095/00846, Moonlight Vixen, is a polyester costume set that consists of a top, skirt, gloves and boot covers, with the top imparting the essential character. Although the top has well-made multiple layers and a well-made grommet closure, it has flimsy construction of the neck and seams.

The applicable subheading for item number 01318/00588/01611, Cutthroat Pirate, item number 01291, Ruby the Pirate Beauty (Adult/Teen), item number 00203, Ruby the Pirate Beauty (Child), item number 00221/00746/01613, Wicked Jester, and item number 05095/00846, Moonlight Vixen, 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.

Sincerely,

Robert B. Swierupski
Director,

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