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NY M80416




February 13, 2006

CLA-2-95:RR:NC:SP:225 M80416

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 12392, Black Witch, is a textile costume set that consists of a black polyester knit fabric dress and a belt, with the dress imparting the essential character. The unlined dress has flimsy construction, a flimsy hook and loop tab closure, flimsy elastic at the neck and all edges are flimsy.

Style 12604, Horror Robe, is a textile costume that consists of a polyester knit fabric black robe, a green hood and a green belt, with the robe imparting the essential character. The unlined robe has flimsy construction, a flimsy string tie closure and all edges are flimsy.

Style 12844, Dragon Master, is a textile costume set that consists of a polyester knit fabric black jumpsuit, a chest piece with a spider web pattern and a belt, with the jumpsuit imparting the essential character. The unlined jumpsuit has flimsy construction and all edges are flimsy.

Style 82001, 54” Taffeta Vampire Cape, is a textile costume comprised of a polyester woven satin black cape with a red collar. The unlined cape has a flimsy string tie closure and all edges are flimsy.

The applicable subheading for style 12392, Black Witch, style 12604, Horror Robe, style 12844, Dragon Master, and style 82001, 54” Taffeta Vampire Cape, 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.

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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