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NY M87781




October 31, 2006

CLA-2-95:RR:NC:SP:225 M87781

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 are being returned upon your request.

Style D2061, Count Punkula, is a costume comprised of a full-length coat that resembles leather with an upraised padded collar to simulate a punk-style vampire. The coat is made of polyvinyl chloride, polyurethane and polyester and has hook and loop tab closures. Since the coat is made of cellular plastic with the textile backing merely serving as reinforcement, the coat is considered an article of plastic and therefore not classifiable as a textile article of wearing apparel in Chapter 61 or 62. Instead Count Punkula will be classified as a non-textile costume in Chapter 95.

Style B2055, Flair Witch, is a textile costume set that consists of a dress and a hat, with the dress imparting the essential character. Although the dress has styling (a bust line and a multiple layer skirt) and a well-made neck, it has a flimsy waist and seams, flimsy thin elastics on the back, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

Style B2022, Midnight Witch, is a textile costume set that consists of a dress and a hat, with the dress imparting the essential character. Although the dress has styling (a multiple layer skirt) and a well-made neck, it has a flimsy waist and seams, flimsy thin elastics on the arms, a flimsy hook and loop closure and flimsy edges at the hem. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

The applicable subheading for style D2061, Count Punkula, style B2055, Flair Witch, and style B2022, Midnight Witch, 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 D1003, Jail Bird, and style B2014, Car Hop Sally, without the correct samples of the costumes. Should you still wish a ruling on these costumes, please submit the correct samples of these costumes 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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