The tariff classification of a costume from China.

NY M82478 April 19, 2006 CLA-2-95:RR:NC:SP:225 M82478 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lucy Pozniak What Kids Want! Inc. 19428 Londelius Street Northridge, CA 91324 RE: The tariff classification of a costume from China. Dear Ms. Pozniak: In your letter dated April 11, 2006, you requested a tariff classification ruling. You submitted a sample of item number 23757, Princess Dress Up Set, which is a textile costume set that meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTUS). The Princess Dress Up Set consists of a pink dress made of knit polyester fabric with a knit mesh overlay, a pair of plastic pink toy shoes, a plastic tiara, a plastic toy wand, and plastic jewelry (a necklace, a ring and a pair of earrings) that are packaged together in a cardboard box with a window display. The dress imparts the essential character of the set and has three styling features (puff sleeves, multiple layer front and a multiple layer skirt) and well-made trim embellishments, but it also has flimsy construction of the neck, waist and seams, flimsy thin elastic at the arms, a flimsy hook and loop closure and flimsy edges at the hem and closure. The applicable subheading for item number 23757, Princess Dress Up Set, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division