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NY M87809




November 6, 2006

CLA-2-95:RR:NC:SP:225 M87809

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 B5004, Born Free, is a costume set that consists of a polyester and spandex tattoo shirt, a coat made of polyurethane laminated with polyester, a cap, a vest and gloves, with the coat imparting the essential character. 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 Born Free will be classified as a non-textile costume in Chapter 95.

Style B2006, Hell Raiser, is a costume set that consists of a polyester and spandex tattoo shirt, and a top, headband and gloves made of polyurethane laminated with polyester, with the top imparting the essential character. Since the top is made of cellular plastic with the textile backing merely serving as reinforcement, the top is considered an article of plastic and therefore not classifiable as a textile article of wearing apparel in Chapter 61 or 62. Instead Hell Raiser will be classified as a non-textile costume in Chapter 95.

Style D1090, Jail Break, is a textile costume set that consists of a bodysuit, a skirt and glovelets with the bodysuit imparting the essential character. Although the bodysuit has styling (multiple layer collar) and a well-made neck, it has a flimsy waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the bottom and closure. This textile costume meets the flimsy requirements for classification within Chapter 95.

Style D2069, Inked Demon, is a costume set that consists of a polyester shirt, tattoo sleeves and a coat made of polyurethane laminated with polyester, with the coat imparting the essential character. 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 Inked Demon will be classified as a non-textile costume in Chapter 95.

Style B2005, Wild Child, is a costume set that consists of a polyester and spandex tattoo shirt, and a hat, vest and gloves made of polyurethane laminated with polyester, with the vest imparting the essential character. Since the vest is made of cellular plastic with the textile backing merely serving as reinforcement, the vest is considered an article of plastic and therefore not classifiable as a textile article of wearing apparel in Chapter 61 or 62. Instead Wild Child will be classified as a non-textile costume in Chapter 95.

The applicable subheading for style B5004, Born Free, style B2006, Hell Raiser, style D1090, Jail Break, style D2069, Inked Demon, and style B2005, Wild Child, 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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