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NY L88475




November 18, 2005

CLA-2-95:RR:NC:SP:225 L88475

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 November 2, 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 02619/12619, Perfect Kitten, is a textile costume that consists of a dress made of polyester knit velveteen with plush at the edges and a headpiece, with the dress imparting the essential character. Although the dress has a styling feature (tail), four embellishments, and one well-made edge, all other edges are flimsy and it has flimsy construction of the neck, waist and seams.

Style 02621/12621, Heavenly Angel, is a textile costume that consists of a dress made of polyester knit velveteen and polyester knit mesh, a pair of nylon knit mesh wings and a headpiece, with the dress imparting the essential character. Although the dress has two styling features (two layers and sleeve) and four embellishments, it has flimsy construction and all edges are flimsy.

Style 02629/12629, Lil’ Frankie, is a textile costume that consists of a top and pants made of polyester woven fabric and a headpiece, with the top imparting the essential character. Although the top has a styling feature (pocket), it has flimsy construction and all edges are flimsy.

Style 02749/12749, Bee Bop Bee, is a textile costume that consists of a dress made of polyester knit velveteen and polyester woven mesh and a headpiece, with the dress imparting the essential character. Although the dress has well-made construction of the neck and a styling feature (skirt), it has flimsy construction of the waist and seams and all edges are flimsy.

Style 02852/12852, Spider Costume, is a textile costume that consists of a dress, headpiece and belt all made of polyester knit fabric, with the dress imparting the essential character. Although the dress has well-made construction of the neck, it has flimsy construction of the waist and seams and all edges are flimsy.

The applicable subheading for style 02619/12619, Perfect Kitten, style 02621/12621, Heavenly Angel, style 02629/12629, Lil’ Frankie, style 02749/12749, Bee Bop Bee, and style 02852/12852, Spider Costume, 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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