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NY L88553




November 4, 2005

CLA-2-95:RR:NC:SP:225 L88553

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 1, 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 02396/12396, Vampira of Darkness, is a textile costume that consists of a dress made of nylon woven mesh, polyester woven fabric and polyester knit velveteen. Although the dress has a styling feature (dropped waist), it has flimsy construction and all edges are flimsy.

Style 02495/12495, Vampira, is a textile costume that consists of a dress made of polyester woven satin with trim, a bodice made of polyester woven satin with trim and a collar made of polyester woven satin, with the dress imparting the essential character. Although the dress has three styling features (hoop and layers) and three embellishments (trim), the dress has flimsy construction and all edges are flimsy.

Style 02500/12500, Winged Vampira, is a textile costume that consists of a dress made of polyester knit velveteen and polyester knit mesh, wings made of polyester knit velveteen with mesh trim, and a collar made of polyester knit velveteen, with the dress imparting the essential character. Although the dress has five styling features and two embellishments, the dress has flimsy construction, a flimsy closure, and all elastics and edges are flimsy.

Style 02502/12502, Devil’s Advocate, is a textile costume that consists of a dress made of polyester knit fabric with a plastic hoop at the bottom, a top made of polyester knit fabric, a collar made of polyester knit fabric and a headpiece, with the top imparting the essential character. The dress has flimsy construction and all edges are flimsy.

Style 81552/82552/89552, Sultry Devil, is a textile costume that consists of a polyester knit fabric robe, a belt and a headpiece with horns, with the robe imparting the essential character. The robe is has flimsy construction and all edges are flimsy.

The applicable subheading for style 02396/12396, Vampira of Darkness, style 02495/12495, Vampira, style 02500/12500, Winged Vampira, style 02502/12502, Devil’s Advocate, and style 81552/82552/89552, sultry 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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