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NY L88963




November 25, 2005

CLA-2-95:RR:NC:SP:225 L88963

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 81374/82374/89374, Roman Goddess, is a textile costume comprised of a polyester knit velveteen dress with gold trim and polyester woven mesh. Although the dress has a well-made styling feature (multi-layer on skirt), a well-made wide elastic and two well-made embellishments, it has flimsy construction and all edges are flimsy.

Style 81385/82385/89385, Black Widow, is a textile costume that consists of a dress made of polyester knit velveteen and polyester knit mesh and a headpiece, with the dress imparting the essential character. Although the dress has a well-made two layer collar, it has flimsy construction of the waist and seams and all edges are flimsy.

Style 81375/82375/89375, Big Devil Daddy, is a textile costume that consists of a top made of polyester knit velveteen, polyester knit velveteen pants and a polyester knit velveteen hat, with the top imparting the essential character. Although the top has a well-made styling (turned up cuff), one well-made edge and one well-made embellishment, it has flimsy construction.

Style 81354/82354/89354 Skull Rocker, is a textile costume that consists of a top made of polyester knit fabric, a polyester woven fabric skirt, a pair of polyester knit mesh gloves, a neckpiece and a wristpiece, with the top imparting the essential character. Although the top has a styling feature (raglan sleeve), it has flimsy construction and all edges are flimsy.

Style 02975/12975, Fuzzy Cat, is a textile costume that consists of a top made of polyester knit fabric, nylon knit mesh and polyester woven satin, a pair of polyester knit fabric and a headpiece, with the top imparting the essential character. Although the top has a well-made styling feature (two layers), it has flimsy construction and flimsy edges.

The applicable subheading for style 81374/82374/89374, Roman Goddess, style 81385/82385/89385, Black Widow, style 81375/82375/89375, Big Devil Daddy, style 81354/82354/89354 Skull Rocker, and style 02975/12975, Fuzzy Cat, 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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