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NY M86838

September 29, 2006

CLA-2-95:RR:NC:SP:225 M86838


TARIFF NO.: 9505.90.6000

Mr. Lane Fragomeli
The Paper Magic Group
345 7th Avenue, 6th Floor
New York, NY 10001

RE: The tariff classification of costumes from China.

Dear Mr. Fragomeli:

In your letter dated September 7, 2006, you requested a tariff classification ruling.

You submitted the following costumes, which meet the flimsy requirements for classification within Chapter 95 and are being returned upon your request.

Item 6801319 S, 6801321 M, 6801322 L, 40’s Gangster, is a textile costume set that consists of pants, a jacket, a hat, a vest and a tie, with the jacket imparting the essential character. Although the jacket has two styling features (multiple layer lapel and pocket), a well-made neck and a well-made handkerchief embellishment, it has flimsy seams and flimsy edges at the arms, closure, lapel and pocket.

Item 6801453 1X, 6801456 2X, Tavern Wench, is a textile costume set that consists of a dress and a vest with attached overskirt, with the vest with attached overskirt imparting the essential character. Although the vest with attached overskirt has styling (multiple layer skirt), a well-made waist, well-made elastics at the back, a well-made closure and well-made gold trim embellishments, it has a flimsy neck and seams and flimsy edges at the arms, bottom, closure and one overskirt.

The applicable subheading for item 6801319 S, 6801321 M, 6801322 L, 40’s Gangster, and item 6801453 1X, 6801456 2X, Tavern Wench, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HSTUS), 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”).

We are unable to rule on item 6801259 2t, Lily Fairy, without the correct sample. Should you still wish a ruling on this costume, please submit the correct costume sample along with the material that we have returned to you.

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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