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NY M87750





October 31, 2006

CLA-2-95:RR:NC:SP:225 M87750

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 October 5, 2006, you requested a tariff classification ruling.

You have requested rulings on the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request.

Style A2034, Renaissance Princess, is a textile costume set that consists of a dress and a headpiece, with the dress imparting the essential character. Although the dress has styling (puff sleeve and a multiple layer skirt and front) and a well-made neck, it has a flimsy waist and seams, flimsy thin elastics on the arms, a flimsy string tie closure and flimsy edges at the arms, bottom and closure.

Style A1000, Lil’ Fairy Elf, is a textile costume set that consists of a dress, a hat and wings, with the dress imparting the essential character. Although the dress has a well-made neck and well-made trim, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms and bottom.

Style A2057, Skull Wench, is a textile costume set that consists of a top, a skirt, a cap and a belt, with the top imparting the essential character. Although the top has a well-made neck, it has flimsy seams, flimsy thin elastics on the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style A2035, Pirate Wench, is a textile costume set that consists of a dress, a cap and a belt, with the dress imparting the essential character. Although the dress has styling (multiple layer skirt) and a well-made neck, it has a flimsy waist and seams, flimsy thin elastics on the arms, a flimsy string tie closure and flimsy edges at the arms, bottom and closure.

The applicable subheading for style A2034, Renaissance Princess, style A1000, Lil’ Fairy Elf, style A2057, Skull Wench, and style A2035, Pirate Wench, 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 A2071, Lightening Bolt, without the correct sample of this costume. Should you still wish a ruling on this costume, please submit the correct sample of this 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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