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NY M82814




May 12, 2006

CLA-2-95:RR:NC:SP:225 M82814

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of costumes from China.

Dear Ms. Hoffacker:

In your letter dated May 1, 2006, on behalf of Big Lots Stores, Inc. of Columbus, Ohio, 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 and are being returned to you upon your request.

Item A1008-G3, Childrens’ Princess Halloween Costume, is a textile costume set that consists of a dress and a tiara, with the dress imparting the essential character. Although the dress has a styling feature (multiple layers), well-made construction of the waist, well-made construction of the inside seams and two well-made embellishments (rick rack and a sewn-on gem), it has flimsy construction of the neck, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the hem and closure.

Item A1008-G1, Children’s Witch Halloween Costume, is a textile costume set that consists of a dress and witch hat, with the dress imparting the essential character. Although the dress has two styling features (multiple layers top and bottom), well-made construction of the waist and well-made embellishments (rick rack and ribbon at the bodice), it has flimsy construction of the neck and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the hem and closure.

The applicable subheading for item A1008-G3, Children’s Princess Halloween Costume, and item A1008-G1, Children’s Witch Halloween Costume, 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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