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NY L88478




November 18, 2005

CLA-2-95:RR:NC:SP:225 L88478

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 81324/82324/89324, Wicked Witch, is a textile costume that consists of a robe made of polyester knit fabric and nylon woven mesh, a polyester woven satin hat and a belt, with the robe imparting the essential character. The robe is made of flimsy construction and all edges are flimsy.

Style 81506/82506/89506, Mystic Witch, is a textile costume that consists of a dress made of polyester knit fabric and a hat made of polyester woven satin, with the dress imparting the essential character. Although the dress has a well-made embellishment (sewn-in belt), it has flimsy construction and all edges are flimsy.

Style 02501/12501, Magic Fairy Witch, is a textile costume that consists of a polyester knit velveteen hat, a polyester knit velveteen top, a polyester woven satin dress, a nylon woven mesh dress, a polyvinyl chloride foam padded bodice, and a polyester woven satin wing with nylon woven mesh. The nylon woven mesh dress, which is the outermost garment of the dress, imparts the essential character. Although it has a well-made neck, the woven mesh dress has flimsy construction of the waist and inside seams and flimsy edges.

Style 02615/12615, Cutie Witch, is a textile costume that consists of a dress made of polyester knit velveteen, nylon kit mesh and polyester knit fabric and a hat made of polyester knit velveteen, with the dress imparting the essential character. Although the dress has well-made construction of the waist, well-made styling (multiple layer skirts) and a well-made embellishment (sewn-on buttons), it has flimsy construction of the neck and seams and all edges are flimsy.

Style 81387/82387/89387/02387/12387, Wanda the Witch, is a textile costume that consists of a polyester knit fabric hat, a dress made of polyester knit velveteen, polyester woven satin and polyester knit fabric, with a polyester woven mesh. The dress imparts the essential character and, although it has well-made styling (multi layer skirt) and two well-made embellishments, it has flimsy construction and all edges are flimsy.

The applicable subheading for Style 81324/82324/89324, Wicked Witch, Style 81506/82506/89506, Mystic Witch, Style 02501/12501, Magic Fairy Witch, Style 02615/12615, Cutie Witch, and Style 81387/82387/89387/02387/12387, Wanda the Witch, 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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