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NY M80287





February 9, 2006

CLA-2-95:RR:NC:SP:225 M80287

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 February 7, 2006, you requested a tariff classification ruling.

You submitted samples of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request.

Style 81504, 82504 and 89504, Pink Diva, are three sizes of a textile costume set that consists of a polyester knit fabric top, a polyester woven fabric skirt and a belt, with the top imparting the essential character. The top has flimsy construction of the neck and seams, flimsy elastics sewn to the bottom and flimsy edges at the arms and hem.

Style 81321, 82321 and 89321, Spider Witch, are three sizes of a textile costume set that consists of a polyester knit fabric and polyester woven mesh dress and a belt, with the dress imparting the essential character. The dress has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure.

Style 81611, 82611 and 89611, Dungeon Master, are three sizes of a textile costume set that consists of a polyester and cotton woven robe and hood and a cotton belt, with the robe imparting the essential character. The robe has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 81323, 82323 and 89323, Phantom, is a textile costume comprised of a polyester knit fabric hooded robe. Although the robe has well-made construction of the neck (turned neckline), it has flimsy construction of the seams and flimsy edges at the arms, hem and hood.

The applicable subheading for style 81504, 82504 and 89504, Pink Diva, style 81321, 82321 and 89321, Spider Witch, style 81611, 82611 and 89611, Dungeon Master, and style 81323, 82323 and 89323, Phantom, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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