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NY M81515




March 28, 2006

CLA-2-95:RR:NC:SP:225 M81515

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 March 14, 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 12366, Bride, is a textile costume set that consists of a dress made of polyester woven satin with trim and polyester knit velveteen and nylon knit mesh, a hoop skirt and a headpiece, with the dress imparting the essential character. Although the dress has three styling features (puff sleeves, voluminous fabric and sewn-in trim), a well-made edge at the hem and well-made marabou embellishments, it has flimsy construction of the neck, waist and seams, flimsy thin elastics sewn directly to the arms, a flimsy hook and loop tab closure and flimsy edges at the arms and closure.

Style 12891, Pixie Witch, is a textile costume set that consists of a dress made of polyester knit velveteen with marabou trim and a hat, with the dress imparting the essential character. Although the dress has well-made edges at the arms and hem, and three well-made embellishments (marabou at the top, sleeve and bottom), it has flimsy construction of the neck and seams, a flimsy string tie closure and a flimsy edge at the closure.

Style 82367R1, Large Referee, is a textile costume set that consists of a polyester knit fabric jumpsuit, a hat and a flag, with the jumpsuit imparting the essential character. Although the jumpsuit has a styling feature (hoop), it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure.

The applicable subheading for style 12366, Bride, style 12891, Pixie Witch, and style 82367R1, Large Referee, 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”).

We are unable to rule on style 82932, Underworld Demon, without the correct sample. Should you still wish a ruling on this style, please submit the correct sample of the costume along with the paper work that we have returned to you.

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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