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NY M87410

October 24, 2006

CLA-2-95:RR:NC:SP:225 M87410


TARIFF NO.: 9505.90.6000

Mr. Lane Fragomeli
Paper Magic Group
345 Seventh Avenue, 6th Floor
New York, NY 10019

RE: The tariff classification of a costume from China.

Dear Mr. Fragomeli:

In your letter dated September 7, 2006, and received on October 17, 2006, you requested a tariff classification ruling.

You submitted the following costume, which meets the flimsy, non-durable requirements and is being returned per your request.

Item numbers 6801259 2T, 6801261 3T&4T, 6801161 S, 6801162 M, 6801163 L, Lily Fairy, are five sizes of a polyester costume set that consists of a dress and wings, with the dress imparting the essential character. Although the dress has a multiple layer skirt and well-made belt and ribbon embellishments, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

The applicable subheading for item numbers 6801259 2T, 6801261 3T&4T, 6801161 S, 6801162 M, 6801163 L, Lily Fairy, 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.


Robert B. Swierupski

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