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NY N005098




January 22, 2007

CLA-2-95:RR:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of costumes from Hong Kong.

Dear Mr. Gomez:

In your letter dated December 21, 2006, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling.

You submitted the following textile costumes, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request.

Item 00722, Rats Den (Adult), is a textile costume set that consists of a polyester robe and cape, with the cape imparting the essential character. Although the cape has a well-made neck and a well-made hanger loop embellishment, it has flimsy seams, a flimsy string tie closure and flimsy edges at the bottom and closure

Item 00858, Witch Lord (Adult), is a textile costume set comprised of a polyester robe. Although the robe has gathering on top, well-made seams and a well-made embellishment, it has a flimsy neck and flimsy edges at the arms, bottom and hood.

Item 00269, Run Way Diva (Child), is a textile costume set that consists of a polyester top and skirt, with the top imparting the essential character. Although the top has a well-made neck and a well-made hanger loop embellishment, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Item 00847, Sweet Lady Champagne (Adult), is a textile costume set that consists of a polyester coat and hat, with the coat imparting the essential character. Although the coat has styling (collar) and a well-made hanger loop embellishment, it has flimsy construction and flimsy edges at the arms, bottom and collar.

The applicable subheading for item 00722, Rats Den (Adult), item 00858, Witch Lord (Adult), item 00269, Run Way Diva (Child), and item 00847, Sweet Lady Champagne (Adult), 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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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