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NY L85691




June 30, 2005

CLA-2-95:RR:NC:SP:225 L85691

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 costumes from China.

Dear Mr. Williams:

In your letter dated June 28, 2005, you requested a tariff classification ruling.

You submitted photographs of the following costumes:

Assortment 12971W consists of two 100% polyester knitted fabric costumes (style 12959, Ride A Dragon, and style 12963, Ride A Triceratops,) that are in the shape of a dragon and a triceratops, respectively. Each costume has an opening in its middle that allows a child to squeeze through and literally wear the costume around their waist like a spare tire. Style 12959 is a smaller version of style 12486 previously ruled upon. Style 12963 is a smaller version of style 12736 previously ruled upon. Although well-made, since both costumes are worn around the waist, they are not considered garments of Chapter 61 or 62 and, therefore, not subject to exclusion from Chapter 95.

Style 12956, Ride A Pony, is a 100% polyester knitted fabric costume in the shape of a pony that will be imported in four colors. The costume has an opening in its middle that allows a child to squeeze through and literally wear the costume around their waist like a spare tire. Style 12956 is the same costume, without the hat and vest, previously ruled upon as style 12663S. Although the costume is well-made, since it is worn around the waist, it is not considered a garment of Chapter 61 or 62 and, therefore, not subject to exclusion from Chapter 95.

The applicable subheading for assortment 12971W, which consists of style 12959, Ride A Dragon, and style 12963, Ride A Triceratops, and style 12956, Ride A Pony, 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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