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NY M80304




February 13, 2006

CLA-2-95:RR:NC:SP:225 M80304

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 81797, 82797 and 89797, Wrapped Fairy Witch, is a textile costume set that consists of three sizes of a polyester knit velveteen/nylon knit dress, a padded bodice, a pair of wings and a hat, with the dress imparting the essential character. Although the dress has well-made sleeves (multiple layers) and a well-made embellishment (velvet trim), it 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 12193, Tie Dye Spider Witch, is a textile costume set that consists of a polyester knit dress and a hat, with the dress imparting the essential character. Although the dress has a well-made closure of grommets, it has flimsy construction of the neck and seams and flimsy edges at the arms and hem.

Style 81193, 82193 and 89193, Tie Dye Spider Witch, are three sizes of a textile costume set that consists of a dress made of polyester knit velveteen and polyester knit fabric and a hat, with the dress imparting the essential character. Although the dress has a well-made closure of grommets, it has flimsy construction of the neck and seams and flimsy edges at the arms and hem.

The applicable subheading for style 81797, 82797 and 89797, Wrapped Fairy Witch, style 12193, Tie Dye Spider Witch, and style 81193, 82193 and 89193, Tie Dye Spider 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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