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NY N008787

March 28, 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 20, 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 114992, Lil Witch, is a textile costume that consists of witch hat, dress, an overskirt and polyester sleeves, with the dress imparting the essential character. The dress is overwhelmingly flimsy.

Style 115112, Garden Angel, is a textile costume that consists of a halo headpiece, wings, a dress, etc., with the dress imparting the essential character. Although the dress has multi-layer styling and six well-made embellishments, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style 115132, Pretty Petals Ballerina, is a textile costume that consists of a tiara, glovelettes, a dress and a tutu, with the tutu imparting the essential character. The tutu is overwhelmingly flimsy.

Style 119384, Gold Pimp, is a textile costume that consists of a hat, pants, a shirt, a vest and a coat, with the coat imparting the essential character. The coat is overwhelmingly flimsy.

The applicable subheading for style 114992, Lil Witch, style 115112, Garden Angel, style 115132, Pretty Petals Ballerina, and style 119384, Gold Pimp, 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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