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NY N004666




December 26, 2006

CLA-2-95:RR:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated December 19, 2006, you requested a tariff classification ruling.

You have requested a ruling on the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95, and a pair of “tattoo sleeves” that are being returned upon your request.

Emerald Witch is a textile costume set that consists of a knit polyester dress, a sash belt and a witch hat, with the dress imparting the essential character. Although this dress has two styling features (a bust line and gathering at the sleeves), it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the closure and the hem. This costume will be imported in the following versions. In all cases the design/construction of the dress is the same. The different characters are created by a change in the color of the dress and the accompanying accessories Emerald Witch will have a green dress with sash belt and witch hat. 5167 – Adult size, packaged in a polybag with a printed insert. 5167H – Adult size, packaged on a hanger with a printed insert. 5977 – Child size, packaged in a polybag with a printed insert. 5977H – Child size, packaged on a hanger with a printed insert.

Amethyst Vampiress will have a purple dress with sash belt and separate vampire collar. 5157 – Adult size, packaged in a polybag with a printed insert. 5157H – Adult size, packaged on a hanger with a printed insert. 5976 – Child size, packaged in a polybag with a printed insert. 5976H – Child size, packaged on a hanger with a printed insert.

Ruby Red Devil will have a red dress with sash belt, separate devil tail and headband with devil horns. 5172 – Adult size, packaged in a polybag with a printed insert. 5172H – Adult size, packaged on a hanger with a printed insert. 5978 – Child size, packaged in a polybag with a printed insert. 5978H – Child size, packaged on a hanger with a printed insert.

Muscle Ninja Warrior is a textile costume set that consists of a knit polyester shirt with sewn-in muscles and sewn-on epaulets, a hood, pants, a belt, shin guards and cloth ties for the arms, with the shirt imparting the essential character. Although the shirt has three styling features (shoulder piece and multiple layered chest and arms) and well-made edges at the shoulder piece, the shirt has flimsy construction of the neck and seams, a flimsy hook and loop closure and raw edges at the hem, sleeves and closure. This costume will be imported in the following versions: 8700 – Child size, packaged in a polybag with a printed insert. 8700H – Child size, packaged on a hanger with a printed insert.

Biker Brigade is a textile costume that consists of a vest made of a vinyl material lined with polyester, an over-the head vinyl mask, gloves and tattoo sleeves, with the vest imparting the essential character. Although the vest has one styling feature (the lace up side closures) and a well-made embellishment (the studs), it has flimsy construction of the neck and the inside seams. This costume will be imported in the following versions: 5417 – Adult size, packaged in a polybag with a printed insert. 5417H – Adult size, packaged on a hanger with a printed insert. 5812 – Child size, packaged in a polybag with a printed insert. 5812H – Child size, packaged on a hanger with a printed insert. 1179 – Plus size adult, packaged in a polybag with a printed insert. 1179H – Plus size adult, packaged on a hanger with a printed insert.

Style 8091,Tattoo Sleeves, is comprised of two slip-on stretchable fabric sleeves that are made of 100% nylon and imprinted with assorted imagery. The sleeves are slipped-on and stretched over one’s arms giving the wearer the appearance of having tattoos running the length of their arms. The “Tattoo Sleeves” are not considered wearing apparel of Chapter 61 or 62, nor are they considered a clothing accessory of tariff heading 6117. Instead the “Tattoo Sleeves” are intended for costume use. They are packaged on a card in a poly bag with a printed header.

The applicable subheading for the costumes and tattoo sleeves described above 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.

Sincerely,

Robert B. Swierupski
Director,

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