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NY M81689




March 8, 2006

CLA-2-95:RR:NC:SP:225 M81689

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
FunWorld
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated March 1, 2006, you requested a tariff classification ruling.

You have requested rulings on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95.

3-D Antique Ninja is a textile costume set that consists of a knit polyester shirt, pants, a hooded mask, a vinyl and polyester tunic and wrist and shin guards, with the shirt imparting the essential character. Although the shirt has one well-made construction feature (capping of the neck edge), it has flimsy construction of the inside seams, a flimsy hook and loop tab closure and flimsy edges at the sleeves, hem and closure. This costume will be imported in the following versions: 5808 - Child size, assorted colors, packaged in a polybag with a printed insert. 5808H - Child size, assorted colors, packaged on a hanger with a printed insert. 5808G - Child size, gold, packaged in a polybag with a printed insert. 5808GH - Child size, gold, packaged on a hanger with a printed insert. 5808S - Child size, silver, packaged in a polybag with a printed insert. 5808SH - Child size, silver, packaged on a hanger with a printed insert.

Duke of Darkness is a textile costume set that consists of a knit polyester coat, a belt, a jabot, and a top hat, with the coat imparting the essential character. Although the coat has a well-made collar and double layers at the ends of the sleeves, it has flimsy construction at the waist and inside seams, a flimsy hook and loop tab closure and flimsy edges at the hem, closure and sleeves. This costume will be imported in the following versions: 5457- Adult size, packaged in a polybag with a printed insert. 5457H - Adult size, packaged on a hanger with a printed insert. 5779 - Plus size, packaged in a polybag with a printed insert. 5779H - Plus size, packaged on a hanger with a printed insert.

Goth Ballerina is a textile costume set that consists of a polyester mesh tulle tutu, a polyester knit pullover top, polyester mesh sleevelets and a decorated plastic hair comb, with the tutu imparting the essential character. Although it has multiple layers and a well-made waist, it has flimsy inside seams, thin elastic strips in the legs and raw cut leg openings. This costume will be imported in the following versions: 1645Q - Teen size, packaged in a polybag with a printed insert. 1645QH - Teen size, packaged on a hanger with a printed insert. 5912Q - Child size, packaged in a polybag with a printed insert. 5912QH - Child size, packaged on a hanger with a printed insert.

Pink Ballerina is a textile costume set that consists of a polyester mesh tulle tutu, a polyester knit pullover top and ribbons to wrap around the legs, with the tutu imparting the essential character. Although it has multiple layers and a well-made waist, it has flimsy inside seams, thin elastic strips in the legs and raw cut leg openings. This costume will be imported in the following versions: 5083 - Adult size, packaged in a polybag with a printed insert. 5083H - Adult size, packaged on a hanger with a printed insert. 5914 - Child size, packaged in a polybag with a printed insert. 5914H - Child size, packaged on a hanger with a printed insert.

The applicable subheading for the costumes in their versions described above 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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