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NY L88240




November 2, 2005

CLA-2-95:RR:NC:SP:225 L88240

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 October 27, 2005, you requested a tariff classification ruling.

You submitted photographs of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95.

Style 02612/12612, Debonair Vampire, is a textile costume that consists of a top made of polyester knit velveteen and a pair of pants and a cape made of polyester knit velveteen, with the top imparting the essential character. Although the top has well-made construction of the neck, it has flimsy construction of the seams and all edges are flimsy.

Style 02151/12151, Lil’ Vampire, is a textile costume that consists of a cape made of polyester knit fabric and a jumpsuit made of polyester woven satin and polyester knit fabric, with the jumpsuit imparting the essential character. Although the jumpsuit has a styling feature (two layers) and well-made construction of the neck, it has flimsy construction of the waist and seams and all edges are flimsy.

Style 02710/12710 Lil’ Devil, is a textile costume that consists of a polyester woven satin cape and polyester woven satin top and pants, with the cape imparting the essential character. Although the cape has a styling feature (horns) and well-made construction of the neck, it has a flimsy string tie closure and all edges and inside seams are flimsy.

The applicable subheading for Style 02612/12612, Debonair Vampire, Style 02151/12151, Lil’ Vampire, and Style 02710/12710 Lil’ Devil, 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,

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