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NY N007038

February 21, 2007



TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of a costume from China.

Dear Mr. August:

In your letter dated February 14, 2007, you requested a tariff classification ruling.

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

Style 5482Q, Midnight Sorceress, is a textile costume set that consists of a knit polyester dress and a witch hat, with the dress imparting the essential character. This costume is similar to a costume that was previously ruled upon in New York Ruling N005416 dated January 31, 2007. However, this dress has a flimsy neck and flimsy edges at the arms and skirt overlay which results in this dress being classified as flimsy. You indicate that the costume will be imported in the following styles: 5482Q, adult, packaged in a polybag with an insert. 5482H, adult, packaged on a hanger with an insert. 5785, plus size adult, packaged in a polybag with an insert. 5785H, plus size adult, packaged on a hanger with an insert. The applicable subheading for style 5482Q, Midnight Sorceress, and the other styles 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 Wayne Kessler at 646-733-3026.


Robert B. Swierupski

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