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NY N005796

February 14, 2007



TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of costume accessories from China.

Dear Mr. August:

In your letter dated February 2, 2007, you requested a tariff classification ruling.

You have requested a ruling on the following articles, which meet the flimsy, non-durable requirements for classification within Chapter 95, and are being returned, upon your request.

Style ACC5165, Leprechaun Costume Panty and Stockings, which consist of a knit polyester costume panty and a pair of knit polyester costume stockings that are not packaged ready for retail sale. Instead the articles are costume accessories that will be combined with a leprechaun costume dress (not included in this ruling) and sold as a leprechaun costume. Although the panty has styling (ruffles and “Kiss Me I’m Irish” embroidery), it has a flimsy waist and seams, flimsy thin elastics at the ankles and flimsy edges at the ankles. The stockings have well-made edges at the foot and a well-made shamrock embellishment, but have flimsy seams and flimsy edges at the top of the foot. The applicable subheading for style ACC5165, Leprechaun Costume Panty and Stockings, 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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