NY L87553

September 28, 2005

CLA-2-95:RR:NC:SP:225 L87553

CATEGORY: Classification

TARIFF NO.: 9505.90.6000

Mr. Frank Gomez

World Exchange, Inc.

8840 Bellanca Avenue

Los Angeles, CA 90045

RE: The tariff classification of costumes from China.

Dear Mr. Gomez:

In your letter dated September 10, 2005, on behalf of California
Costumes, Inc., you requested a tariff classification ruling.

You submitted the following polyester costumes, which meet the flimsy,
non-durable requirements of Chapter 95 and are being returned upon your
request.

1.  Item numbers M00798 (Adult) and M00213 (Child) Sparkle Witch, is a
    textile costume set that consists of a flimsy black dress a black
    overdress, a black cone-shaped witch hat and a black sheer belt,
    with the overdress imparting the essential character. Although the
    overdress has a well-made waist, well-made grommets, and reinforced
    edge at the closure, it has flimsy construction of the neck and
    seams, a flimsy string tie closure and visible overlock stitching at
    the arms.

2.  Item number M00559, Maxi Witch (Child), is a textile costume set
    that consists of a black top with a purple spider web pattern, a
    black skirt with a purple spider web pattern, and a black
    cone-shaped witch hat with a sash decorated with a purple spider web
    pattern, with the top imparting the essential character. The top has
    visible overlock stitching at the neck and raw edges.

3.  Item number M00571, Sassy Witch (Child), is a textile costume set
    that consists of a black top with a silver spider web pattern, a
    pair of black pants with attached belt and a silver spider web
    pattern, and a cone-shaped witch hat with a sash decorated with a
    silver spider web pattern, with the top imparting the essential
    character. The top has visible overlock stitching at the neck and
    raw edges.

4.  Item number M00211, Spider Web Witch (Child), is a textile costume
    set that consists of a black dress, a mesh cape with a purple spider
    web pattern and a purple foam collar, a black cone-shaped witch hat
    with a sash with a purple spider web pattern and a purple foam belt
    decorated with a spider sticker, with the top imparting the
    essential character. The top has visible overlock stitching at neck
    and raw edges.

5.  Item number M01296, Storybook Witch (Adult), is a textile costume
    set that consists of a purple dress, a black foam corset, a black
    cone-shaped witch hat and a sheer unfinished belt, with the dress
    imparting the essential character. Although the dress has a raglan
    sleeve styling feature, it has visible overlock stitching at the
    neck and raw edges.

The applicable subheading for item numbers M00798 (Adult) and M00213
(Child) Sparkle Witch, item number M00559, Maxi Witch (Child), item
number M00571, Sassy Witch (Child), item number M00211, Spider Web Witch
(Child), and item number M01296, Storybook Witch (Adult), will be
9505.90.6000, Harmonized Tariff Schedule of the United States (HTS),
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.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division