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NY N008423

March 20, 2007



TARIFF NO.: 9505.90.6000

Ms. Helena M. Cooper
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of flimsy costumes from China.

Dear Ms. Cooper:

In your letter dated March 12, 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 114921, Pretty Princess, is a textile costume that consists of a dress, an overskirt and a tiara, with the dress imparting the essential character. The dress is overwhelmingly flimsy.

Style 115082, Ninja Masta’, is a textile costume that consists of a jumpsuit, a vest and a hood, with the jumpsuit imparting the essential character. The jumpsuit is overwhelmingly flimsy.

Style 114901, Ballerina Beauty, is a textile costume that consists of an overskirt, a tutu and a leotard, with the tutu imparting the essential character. Although the tutu has one styling feature, it has a flimsy waist and seams and a flimsy bottom.

Style 119482, Pageant Queen, is a textile costume that consists of a dress, a cape, a sash and a tiara, with the dress imparting the essential character. Although the dress has two styling features, a well-made styling edge and a well-made embellishment, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style 115032, Army Brat, is a textile costume that consists of a shirt, pants, glovelettes, a hat and a belt, with the shirt imparting the essential character. The shirt is overwhelmingly flimsy.

 The applicable subheading for style 114921, Pretty Princess, style 115082, Ninja Masta’, style 114901, Ballerina Beauty, style 119482, Pageant Queen, and style 115032, Army Brat, 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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