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NY M82190




April 13, 2006

CLA-2-95: RR: NC: SP: 225 M82190

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Maria Johnson
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Johnson:

In your letter dated March 30, 2006, 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 1594, Lil Red Riding Hood, is a textile costume set that consists of a polyester woven dress and a polyester knit red cape, with the dress imparting the essential character. Although the dress has well-made styling (puff sleeves), well-made edges at the arms and two well-made embellishments (a belt and a bow), it has flimsy construction of the neck, waist and seams, flimsy thin elastics sewn directly to the fabric of the arms, a flimsy hook and loop tab closure and flimsy edges at the hem and closure.

Style 1596, Doctor Little, is a textile costume set that consists of a green polyester top, green pants and a green hat (“scrubs”), with the top imparting the essential character. The top has flimsy construction, a flimsy hook and loop tie closure and flimsy edges.

Style 1584, Blue/White Apprentice Nurse, is a textile costume set that consists of a polyester woven dress and headpiece, with the dress imparting the essential character. Although the dress has well-made construction of the neck (capping) and a well-made embellishment (a belt), it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 1598, Pink/White Apprentice Nurse, is a textile costume set that consists of a polyester woven dress and headpiece, with the dress imparting the essential character. The costume is the same as the Blue/White Apprentice Nurse described above except for color and size of the belt.

Style 1744W Tiny Ninja Blue, is a textile costume set that consists of a polyester knit jumpsuit and headband, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made styling feature (multiple layer sleeve) and a well-made neck (capping), it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and sleeve ornament.

The applicable subheading for style 1594, Lil Red Riding Hood, style 1596, Doctor Little, style 1584, Blue/White Apprentice Nurse, style 1598, Pink/White Apprentice Nurse, and style 1744W, Tiny Ninja Blue, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTUS), 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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