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NY N002898




November 14, 2006

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of Textile Costumes from China

Dear Mr. August:

In your letter dated October 17, 2006, received in this office November 7, 2006, you requested a tariff classification ruling.

Caribbean Pirate: This is a textile costume that consists of a knit polyester fabric shirt with a faux leather look in the front, pants, a pirate hat and a sash belt, with the shirt providing the essential character. The shirt has one well-made styling feature, metal grommets in the front that serve as a lace-up closure. It has flimsy construction of the inside seams, raw cut edges at the neck, bottom, closure edges and sleeve ends, and flimsy thin elastic sewn into the sleeves. This costume will be imported in the following versions:

1194 - Plus size adult, which is packaged in a polybag with a printed insert. 1194H – Plus size adult, which is packaged on a hanger with a printed insert. 9921 – Adult size, which is packaged in a polybag with a printed insert. 9921H – Adult size, which is packaged on a hanger with a printed insert.

Playful Kitty: This is a textile costume that consists of a knit polyester velour jumpsuit, a headband with cat ears and a tail. The jumpsuit has marabou trim around the neck, and the ends of the sleeves and the bottom of the legs. The jumpsuit imparts the essential character to this costume. It has well-made construction of the neck and well-made edges at the ends of the sleeves and the bottom of the legs. However, it has flimsy construction of the waist and inside seams, a flimsy hook and loop closure in the back of the neck with a flimsy edge at the closure. This costume will be imported in the following versions:

1464 – Toddler size, packaged in a polybag with a printed insert. 1464H – Toddler size, packaged on a hanger with a printed insert. 5906 – Child size, packaged in a polybag with a printed insert. 5906H – Child size, packaged on a hanger with a printed insert.

Caribbean Pirate Girl: This is a textile costume set that consists of a knit polyester fabric shirt with a faux leather look in the front, a skirt, a pirate hat and a sash belt with the shirt providing the essential character. The shirt has one well-made styling feature, metal grommets in the front that serve as a lace-up closure. It has flimsy construction of the inside seams, raw cut edges at the neck, bottom, closure edges and sleeve ends, and flimsy thin elastic sewn into the sleeves. This costume will be imported in the following versions:

8783 - Child size, which is packaged in a polybag with a printed insert. 8783H – Child size, which is packaged on a hanger with a printed insert.

Bleeding Skeleton Zombie: This textile costume consists of a knit polyester long robe-like garment with an attached hood, vinyl facemask, gloves and a bleeding chest apparatus, with the hooded robe imparting the essential character. Although the hooded robe has a styling feature (multiple layer hood) and a well-made neck, it has flimsy seams and flimsy edges at the arms, hem and chest opening. This costume will be imported in the following versions:

8786 – Child size, which is packaged in a polybag with a printed insert. 8786H – Child Size, which is packaged on a hanger with a printed insert.

The applicable subheading for the Caribbean Pirate, Playful Kitty, Caribbean Pirate Girl, Bleeding Skeleton Zombie 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/.

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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