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NY L85542




June 13, 2005

CLA-2-95:RR:NC:SP:225 L85542

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a costume from China.

Dear Mr. Williams:

In your letter dated June 8, 2005, you requested a tariff classification ruling.

You submitted a sample of a Flying Eagle Costume identified as style number 82130, which meets the flimsy, non-durable requirements of Chapter 95 and is being returned upon your request.

The costume consists of a 100% polyester plush brown and white jumpsuit, an eagle head made of 100% polyester with foam padding and an attached 100% latex mask, a pair of 100% polyester shoes, a pair of 100% polyester knitted fabric gloves, and a pair of tights made of 84% nylon and 16% polyurethane knitted fabric. The jumpsuit imparts the essential character, and has a well-made styling feature (attached tail), well-made seams, and well-made elastics at the ankle. However, the jumpsuit has flimsy construction of the neck (sewn-on plush material with visible overlock stitching on the outside), a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles and closure.

The applicable subheading for the Flying Eagle Costume identified as style number 82130 will be 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.

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,

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