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NY L88241




November 2, 2005

CLA-2-95:RR:NC:SP:225 L88241

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 25, 2005, you requested a tariff classification ruling.

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

Style 02626/12626, Fuzzy Kitty, is a textile costume that consists of a polyester knit plush jumpsuit, a polyester knit headpiece and polyester shoe toppers, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (tail and tummy), it is made of flimsy construction with a hook and loop closure and visible overlock stitching at its edges.

Style 02712/12712, Fuzzy Skeleton, is a textile costume that consists of a polyester knit jumpsuit and a polyester knit headpiece, with the jumpsuit imparting the essential character. Although the jumpsuit as a two layer styling feature (bones), it is made of flimsy construction with a hook and loop closure and all edges are raw.

Style 02627/12627, Fuzzy Ghost, is a textile costume that consists of a polyester knit jumpsuit, a polyester knit headpiece and polyester shoe toppers, with the jumpsuit imparting the essential character. Although the jumpsuit has a styling feature (sewn-in arm wings), it is made of flimsy construction with a hook and loop closure and all edges are raw.

Style 02628/12628, Fuzzy Devil, is a textile costume that consists of a polyester knit jumpsuit, a polyester knit headpiece and polyester shoe toppers, with the jumpsuit imparting the essential character. Although the jumpsuit has a styling feature (tail), it is made of flimsy construction with a hook and loop closure and all edges are raw.

The applicable subheading for style 02626/12626, Fuzzy Kitty, style 02712/12712, Fuzzy Skeleton, style 02627/12627, Fuzzy Ghost, and style 02628/12628, Fuzzy 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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