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NY N004141

December 15, 2006

CLA-2-95: RR: N2: 225


TARIFF NO.: 9505.90.6000

Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11/F6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of a costume from China.

Dear Ms. Huang:

In your letter dated November 28, 2006, on behalf of your customer, Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling.

You submitted the following textile costume, which meets the flimsy, non-durable requirements for classification within Chapter 95 and is being returned upon your request.

Style G-1466-00, Devil, is a textile costume set that consists of a knit polyester top and pants and a headpiece made of knit polyester, plastic foam and plastic, with the top imparting the essential character. Although the top has well-made seams, it has a flimsy neck, a flimsy string tie closure and flimsy edges at the arms, bottom and closure.

The applicable subheading for style G-1466-00, Devil, 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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