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NY L86185




July 11, 2005

CLA-2-95:RR:NC:SP:225 L86185

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 21, 2005, you requested a tariff classification ruling.

You submitted the following photographs of textile costumes, which meet the flimsy, non-durable requirements of Chapter 95:

Style 82134, Wildcat Costume, which consists of a 100% polyester plush brown and white wildcat jumpsuit, a 100% polyester brown and white wildcat head with foam padding and an attached 100% latex mask, a pair of 100% polyester foam padded brown shoes, and a pair of 100% polyester knitted fabric brown gloves. The jumpsuit imparts the essential character, and has two well-made styling features (attached tail and gusset) and well-made seams. 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.

Style 82135, Bulldog Costume, which consists of a 100% polyester plush gray bulldog jumpsuit, a 100% polyester gray bulldog head with foam padding and an attached 100% latex mask, a pair of 100% polyester foam padded gray shoes, and a pair of 100% polyester knitted fabric gray gloves. The jumpsuit imparts the essential character, and has two well-made styling features (attached tail and gusset) and well-made seams. 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.

Style 82137, Tiger Costume, which consists of a 100% polyester plush brown tiger print jumpsuit, a 100% polyester brown striped tiger head with foam padding and an attached 100% latex mask, a pair of 100% polyester foam padded brown shoes, and a pair of 100% polyester knitted fabric brown gloves. The jumpsuit imparts the essential character, and has two well-made styling features (attached tail and gusset) and well-made seams. 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 Wildcat Costume, identified as style 82134, the Bulldog Costume identified as style 82135, and the Tiger Costume identified as style 82137 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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