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NY L89518

December 29, 2005

CLA-2-95:RR:NC:SP:225 L89518


TARIFF NO.: 9505.90.6000

Ms. Anna Maria Salas Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Salas Rogalski:

In your letter dated December 16, 2005, you requested a tariff classification ruling.

You submitted the following costumes, which meet the flimsy, non-durable requirements and are being returned per your request:

Style 7301, Jasmine, is a textile costume that consists of a polyester woven jumpsuit, a headpiece and a fake necklace, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made styling feature (dropped waist) and a well-made embellishment (belt), it has flimsy construction of the neck, waist and seams, flimsy thin elastics at the back, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 7304, Tinker Bell, is a textile costume that consists of a polyester woven dress, underskirt and plastic wings, with the dress imparting the essential character. Although the dress has a well-made styling feature (pleated sleeves), well-made construction of the neck and two well-made embellishments (a belt and trim), it has flimsy construction of the waist and seams, a flimsy string tie closure and flimsy edges at the hem and closure.

The applicable subheading for style 7301, Jasmine, and style 7304, Tinker Bell, 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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