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NY M80421




February 15, 2006

CLA-2-95:RR:NC:SP:225 M80421

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 02104 and 12104, Spider Witch, is a textile costume set that consists of a polyester knit velveteen dress with mesh trim in a spider web pattern and a nylon knit mesh spider web patterned apron. The dress imparts the essential character. Although it has a well-made styling feature (two layer collar), it has a flimsy string tie closure and flimsy edges at the arms, closure and hem.

Style 02105 and 12105, Velveteen Witch, is a textile costume that consists of a polyester knit velveteen dress with mesh trim, a cone-shaped witch hat and a belt, with the dress imparting the essential character. The dress has a flimsy string tie closure and flimsy edges at the arms, closure and hem.

Style 02620 and 12620, Ninja, is a textile costume set that consists of a polyester knit fabric jumpsuit, a headpiece, a belt and a vest piece, with the jumpsuit imparting the essential character. The jumpsuit has a flimsy string tie closure, and flimsy edges at the arms, closure and ankles.

Style 12474, Army Commando, is a textile costume set that consists of a polyester knit fabric jumpsuit, a polyester knit fabric vest, a plastic helmet, a fake walkie talkie, a plastic canteen, a fake knife and a fake grenade, with the vest imparting the essential character. The vest has a well-made closure, but all construction and edges are flimsy.

Style 12508, Mummy, is a textile costume set that consists of a polyester knit fabric white hood, top and pants, with the top imparting the essential character. The unlined top has flimsy edges at the neck, arms and hem.

The applicable subheading for style 02104 and 12104, Spider Witch, style 02105 and 12105, Velveteen Witch, style 02620 and 12620, Ninja, style 12474, Army Commando, and style 12508, Mummy, 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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