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NY L88810




November 25, 2005

CLA-2-95:RR:NC:SP:225 L88810

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 18, 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 02509/12509, Skull Ninja, is a textile costume that consists of a polyester knit fabric jumpsuit and hood, a polyester knit fabric vest with foam padding and a polyvinyl chloride belt, with the vest imparting the essential character. Although the vest has a well-made styling feature (two layer top), well-made construction of the neck, a well-made ribbon embellishment and a well-made edge, it has flimsy construction of the waist and seams and all other edges are flimsy.

Style 81178/82178/89178, Shredded Princess, is a textile costume that consists of a polyester knit fabric dress with cotton mesh, a polyvinyl chloride neckpiece and a belt, with the dress imparting the essential character. Although the dress has well-made styling (multi layers), it has flimsy construction and all edges are flimsy.

Style 81172/82172/89172, Undying Love, is a textile costume that consists of a headpiece made of polyester woven mesh, a dress made of polyester knit fabric, polyester woven mesh and cotton and a belt, with the dress imparting the essential character. Although the dress has two styling features (multi layer top and bottom), it has flimsy construction and all edges are flimsy.

The applicable subheading for style 02509/12509, Skull Ninja, style 81178/82178/89178, Shredded Princess, and style 81172/82172/89172, Undying Love, 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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