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NY L88477




November 18, 2005

CLA-2-95:RR:NC:SP:225 L88477

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 02169/12169, Black Night, is a textile costume that consists of a top made of polyester knit fabric and nylon knit fabric with polyester knit fabric sleeves, pants made of polyester knit fabric, a headpiece made of nylon knit fabric and polyester knit fabric and boot toppers made of polyester knit fabric and foam padding, with the top imparting the essential character. Although the top has one styling feature and one embellishment, it has flimsy construction and all edges are flimsy.

Style 02384/12384, Princess Rose, is a textile costume that consists of a dress made of polyester knit velveteen, nylon knit mesh and polyester woven satin and a headpiece, with the dress imparting the essential character. Although the dress has multi skirt styling and three embellishments, it has flimsy construction and all edges are flimsy.

Style 02391/12391, Snow Princess, is a textile costume that consists of a dress made of polyester knit velveteen with plush and silver trim and polyester woven satin and a collar made of polyester knit velveteen with foam padding, with the dress imparting the essential character. Although the dress has two styling features and one embellishment, it has flimsy construction and all edges are flimsy.

Style 02491/12491, Webbed Mistress, is a textile costume that consists of a dress made of polyester knit velveteen and polyester knit mesh, a belt made of polyester knit mesh and decorated with a spider decoration and a headpiece, with the dress imparting the essential character. Although the dress has a well-made neck, it has flimsy construction of the waist and seams and all edges are flimsy.

The applicable subheading for style 02169/12169, Black Night, style 02384/12384, Princess Rose, style 02391/12391, Snow Princess, and style 02491/12491, Webbed Mistress, 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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