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NY N010708

May 11, 2007



TARIFF NO.: 9505.90.6000

Mr. Lane Fragomeli
The Paper Magic Group
345 7th Avenue, 6th Floor
New York, NY 10001

RE: The tariff classification of a flimsy costume from China.

Dear Mr. Fragomeli:

In your letter dated April 20, 2007, you requested a tariff classification ruling.

You submitted the following costume, which meets the flimsy requirements for classification within Chapter 95 and is being returned upon your request.

Items 6531331-LJTA (S), 6531332-LJTA (M), 6531333-LJTA (L), Toro T-Shirt, are three sizes of a top from a “Mix and Match” costume that is made of knit polyester with a “Toro” (the skull of a bull) nail head transfer on its front. Although the top has two styling features (sleeves and bull skull), it has a flimsy, loose, visible overlock stitched neck, flimsy, loose visible overlock stitched seams and flimsy, loose visible overlock stitched edges at the arms and bottom. When the separately imported hat and pants are added to complete the costume, the wearer will resemble a gothic cow girl. The three tops will be imported under assortment number 6531327-LJTA.

The applicable subheading for items 6531331-LJTA (S), 6531332-LJTA (M), 6531333-LJTA (L), Toro T-Shirt, under assortment number 6531327-LJTA, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HSTUS), 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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