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NY L88950




November 21, 2005

CLA-2-95:RR:NC:SP:225 L88950

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 17, 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 02613/12613, Fairytale Witch, is a textile costume that consists of a dress made of polyester knit velveteen, polyester woven fabric and nylon knit mesh and a hat made of polyester knit velveteen, with the dress imparting the essential character. Although the dress has three styling features (collar, skirt and raglan sleeves), one well-made construction and one embellishment, the majority of the dress construction and all edges are flimsy.

Style 81352/82352/89352, Wild Spider Witch, is a textile costume that consists of a dress made of polyester knit spider web, polyester woven mesh and polyester woven fabric and a hat made of polyester with foam padding, with the dress imparting the essential character. Although the dress has two styling features (multi layer skirt and raglan sleeves), it has flimsy construction and all edges are flimsy.

Style 02154/12154/81154/82154/89154, Orange Spider Witch, is a textile costume that consists of a dress made of polyester knit fabric, polyester woven fabric and nylon woven mesh, a hat made of polyester woven fabric and spider mesh, and a neckpiece, with the dress imparting the essential character. Although the dress has two styling features (multi layer front and skirt), well-made construction of the inside seam and one embellishment, it has flimsy construction of the neck and waist and all edges are flimsy.

Style 81381/82381/89381, Rebel Witch, is a textile costume that consists of a top made of polyester knit velveteen with trim, a skirt made of polyester knit velveteen, a hat made of polyester knit velveteen and a belt, with the top imparting the essential character. Although the dress has one styling feature (raglan sleeves), it has flimsy construction and all edges are flimsy.

The applicable subheading for style 02613/12613, Fairytale Witch, style 81352/82352/89352, Wild Spider Witch, style 02154/12154/81154/82154/89154, Orange Spider Witch, and style 81381/82381/89381, Rebel 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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