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NY M80225

February 7, 2006

CLA-2-95:RR:NC:SP:225 M80225


TARIFF NO.: 9505.90.6000

Mr. Robert L. Eisen
Baker & McKenzie LLP
1114 Avenue of the Americas
New York, NY 10036

RE: The tariff classification of a costume from China.

Dear Mr. Eisen:

In your letter dated January 30, 2006, on behalf of your client, Moose Mountain Marketing, Inc., you requested a tariff classification ruling.

You submitted a sample of a Ballerina Costume (no item number) that consists of a purple ballerina tutu, which may be imported packaged with a pair of ballet slippers. The tutu is made of a single layer of 100% polyester fabric knit netting, with ¼” elastic sewn directly to the fabric. The top of the tutu is made with ¼” elastic sewn together with a single loose stitch to the fabric and a color coordinated fabric ribbon that is approximately 7/8” wide. The bottom of the tutu has no hem, and the inside seam is sewn with a single straight stitch.

The Ballerina Costume meets the flimsy, non-durable requirements for classification within Chapter 95, and is being returned upon your request.

The applicable subheading for the Ballerina Costume (no item number) 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.

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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