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NY N004378

December 21, 2006



TARIFF NO.: 9505.90.6000

Mr. Ken August
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a costume from China and Taiwan.

Dear Mr. August:

In your letter dated November 29, 2006, you requested a tariff classification ruling.

You have requested a ruling on the following costume, which is being returned upon your request.

Style 5476, Who Cut the Cheese Costume, is a four piece costume that consists of a yellow triangular “spare tire” in a Swiss cheese motif that covers the hip section of the wearer and is made of polyester knit with foam backing, a brown T-shirt top with the printed phrase, “WHO CUT THE CHEESE?”, a hat in the shape of a triangular piece of cheese with sewn-in wire to maintain its shape, and a fake knife of fabric covered cardboard with a foam center and a blade of plastic metallic coated fabric. The essential character is imparted by the cheese “spare tire”, which is not considered a garment and therefore not classifiable as wearing apparel in Chapter 61 or 62. Consequently, the Who Cut the Cheese Costume will be classified as an entertainment article of Chapter 95.

The applicable subheading for style 5476, Who Cut the Cheese Costume, 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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