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NY L88951




November 21, 2005

CLA-2-95:RR:NC:SP:225 L88951

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 81990/82990/89990, Dark Temptation, is a textile costume comprised of a dress made of polyester knit velveteen with trim and polyester woven mesh. Although the dress has two styling features (two layer skirt and raglan sleeves) and two embellishments (ribbon), it has flimsy construction and all edges are flimsy.

Style 81978/82978/89978, Black Magic, is a textile costume comprised of a dress made of polyester knit velveteen. Although the dress has two styling features (dropped waist and two layer collar) and two embellishments (rick rack and a belt), it has flimsy construction and all edges are flimsy.

Style 81383/82383/89383, Flame Devil, is a textile costume that consists of a dress made of polyester knit velveteen and a headpiece, with the dress imparting the essential character. Although the dress has two styling features (a tail and bustline gathering), it has flimsy construction and all edges are flimsy.

Style 81171/82171/89171, Gothic Vampira, is a textile costume that consists of a dress made of polyester knit velveteen and polyester knit fabric and a collar made of polyester with foam padding, with the dress imparting the essential character. Although the dress has two styling features (two layer sleeve and a gathered front), it has flimsy construction and all edges are flimsy.

The applicable subheading for style 81990/82990/89990, Dark Temptation, style 81978/82978/89978, Black Magic, style 81383/82383/89383, Flame Devil, and style 81171/82171/89171, Gothic Vampira, 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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