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NY L88243




November 2, 2005

CLA-2-95:RR:NC:SP:225 L88243

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 are not considered garments of Chapter 61 or 62 and, therefore, not subject to exclusion from Chapter 95.

Style 12793, My Lovely Pony, is a textile costume that consists of a pink pony made of polyester knit plush with filling. The pony has an opening in its stomach, which allows one to slip through the opening and wear the costume around one’s waist like an inner tube.

Style 12980, Ride A Unicorn, is a textile costume that consists of a unicorn made of polyester knit plush with filling. The unicorn has an opening in its stomach, which allows one to slip through the opening and wear the costume around one’s waist like an inner tube. The costume will be imported in two colors.

Style 12983, Ride A Steed, is a textile costume that consists of a horse made of polyester knit plush with filling. The horse has an opening in its stomach, which allows one to slip through the opening and wear the costume around one’s waist like an inner tube.

Style 12984, Ride A Fantasoraus, is a textile costume that consists of a purple dinosaur made of polyester knit plush with filling. The dinosaur has an opening in its stomach, which allows one to slip through the opening and wear the costume around one’s waist like an inner tube.

Style 12985, Ride A Stegosaurus, is a textile costume that consists of a gray and yellow dinosaur made of polyester knit plush with filling. The dinosaur has an opening in its stomach, which allows one to slip through the opening and wear the costume around one’s waist like an inner tube.

The applicable subheading for style 12793, My Lovely Pony, style 12980, Ride A Unicorn, style 12983, Ride A Steed, style 12984, Ride A Fantasoraus, and style 12985, Ride A Stegosaurus, 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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