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NY N005542

January 22, 2007



TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated December 21, 2006, and received on Jan 17, 2007, 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 are being returned, upon your request.

Style 5450, Adult Gorilla Costume, is a textile costume set that consists of a knit polyester top, a mask and gloves, with the top imparting the essential character. Although the top has multiple layer styling, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style 5168, Elegant Witch, is a textile costume set that consists of a knit polyester dress and a witch hat, with the dress imparting the essential character. Although the dress has front lace styling, a well-made neck and four well-made embellishments, it has a flimsy waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

The applicable subheading for style 5450, Adult Gorilla Costume, and style 5168, Elegant Witch, 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.


Robert B. Swierupski

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