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NY M80288




February 8, 2006

CLA-2-95:RR:NC:SP:225 M80288

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 81180, 82180 and 89180, Horror Robe, are three sizes of a textile costume set that consists of a polyester knit fabric robe and a belt, with the robe imparting the essential character. The robe has flimsy construction and all edges are flimsy.

Style 81181, 82181 and 89181, Dungeon Master, are three sizes of a textile costume set that consists of a polyester knit fabric hooded robe, a belt and a chest piece, with the robe imparting the essential character. The robe has flimsy construction and all edges are flimsy.

Style 81183, 82183 and 89183, Cat, are three sizes of a textile costume set that consists of a polyester knit fabric dress, a belt and a headpiece of cat ears, with the dress imparting the essential character. Although it has an attached tail, the dress has a flimsy hook and loop tab closure, flimsy visible overlock stitching at the arms and closure and raw edges at the hem.

Style 81185, 82185 and 89185, Orange Witch is a textile costume set that consists of a polyester knit fabric dress and a belt, with the dress imparting the essential character. The dress has flimsy overlock stitching at the neck, a flimsy hook and loop tab closure and raw edges at the arms and hem.

The applicable subheading for style 81180, 82180 and 89180, Horror Robe, style 81181, 82181 and 89181, Dungeon Master, style 81183, 82183 and 89183, Cat, and style 81185, 82185 and 89185, Orange Witch 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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