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NY M80090




January 26, 2006

CLA-2-95:RR:NC:SP:225 M80090

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
08644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of costumes from China.

Dear Mr. Williams:

In your letter dated January 19, 2006, you requested a tariff classification ruling.

You submitted photographs of the following styles:

Style number 13145, Light Up Horn, consists of a pair of red “devil” horns made of polyvinyl chloride that secure to the head via a thin elastic band. Inside the horns are battery operated units that when activated cause the horns to light up.

Style number 17238, B/O Morphing Masks – 4 Styles, consists of four styles of polyvinyl chloride masks with woven polyester hoods. Each mask has an attached battery box that when activated causes the mask to “morph.”

The applicable subheading for style number 13145, Light Up Horn, and style number 17238, B/O Morphing Masks – 4 Styles, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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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