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NY M80807




February 13, 2006

CLA-2-95:RR:NC:SP:225 M80807

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 12209, Witch, is a textile costume set that consists of a purple and 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 and flimsy edges.

Style 12210, Ghoul Robe, is a textile costume that consists of a polyester knit fabric hooded black robe and a belt, with the robe imparting the essential character. The unlined robe has flimsy construction and all edges are flimsy.

Style 12213, Spider Witch, is a textile costume set that consists of a polyester knit fabric black dress with spider web arms and a belt, with the dress imparting the essential character. The unlined dress has flimsy construction, a flimsy hook and loop tab closure and all edges are flimsy.

Style 12214, Enchantress, is a textile costume set that consists of a polyester knit fabric black and blue dress and a belt decorated with a star and a crescent moon, with the dress imparting the essential character. The dress has flimsy construction, a flimsy hook and loop tab closure and flimsy edges at the closure, arms and hem.

Style 12215, Bat Hero, is a textile costume set that consists of a polyester knit fabric jumpsuit, a belt and an eye mask, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction, a flimsy hook and loop tab closure and flimsy edges at the arms, closure and hem.

The applicable subheading for style 12209, Witch, style 12210, Ghoul Robe, style 12213, Spider Witch, style 12214, Enchantress, and style 12215, Bat Hero, 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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