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NY L88962




November 25, 2005

CLA-2-95:RR:NC:SP:225 L88962

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 12494, Tie Die Vampire, is a textile costume that consists of a dress made of polyester knit velveteen with trim and a cape made of nylon knit mesh, with the dress imparting the essential character. Although the dress has a styling feature (flared kick pleat) and an embellishment (ribbon on sleeve), it has flimsy construction and all edges are flimsy.

Style 82988, Lord Dracula, is a textile costume that consists of a headpiece made of polyvinyl chloride and foam padding, a cape made of polyester knit fabric, a top made of polyester woven fabric and a pair of pants made of polyester woven fabric, with the top imparting the essential character. Although the top has well-made construction of the neck and inside seams and three embellishments, it has flimsy construction of the waist and all edges are flimsy.

Style 81376/82376/89376, Bat Coat, is a textile costume made of polyester knit fabric with an attached collar. Although the costume has a well-made collar, it has flimsy construction of the waist and seams and all edges are flimsy.

Style 81382/82382/89382, Dark Spider, is a textile costume comprised of a polyester knit velveteen dress with trim. Although the dress has well-made construction of the neck, it has flimsy construction of the waist and seams and all edges are flimsy.

Style 81373/82373/89373, Deluxe Cowgirl, is a textile costume that consists of a shirt made of polyester and woven fabric, a vest and skirt made of polyester woven fabric with trim and a hat made of polyester non-woven fabric, with the vest imparting the essential character. Although the vest has a well-made embellishment (rick rack), it has flimsy construction and all edges are flimsy.

The applicable subheading for style 12494, Tie Die Vampire, style 82988, Lord Dracula, style 81376/82376/89376, Bat Coat, style 81382/82382/89382, Dark Spider, and style 81373/82373/89373, Deluxe Cowgirl, 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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