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NY M87814




November 8, 2006

CLA-2-95:RR:NC:SP:225 M87814

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 B2017, Phoenix, is a costume comprised of a dress. Although the dress has styling (arm fringe and skirt fringe) and a well-made neck, it has a flimsy waist and seams, a flimsy hook and loop closure and flimsy edges at the arms, bottom, closure and fringe.

Style B2056, Renaissance Queen, is a costume set that consists of a dress and a headpiece, with the dress imparting the essential character. Although the dress has styling (a bust line and a multiple layer cuff), a well-made neck and well-made trim embellishments, it has a flimsy waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style B2024, Fallen Angel, is a textile costume set that consists of a dress, a corset and wings, with the dress imparting the essential character. Although the dress has styling (raglan sleeves and a multiple layer skirt) and well-made trim embellishments, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the bottom and closure.

Style B2002, Roman Goddess, is a costume set that consists of a dress and a headpiece, with the dress imparting the essential character. Although the dress has styling (a multiple layer front), a well-made neck and a well-made styling edge, it has flimsy seams, a flimsy string tie closure and flimsy edges at the arms, hem and closure edge.

Style D1083, Anime Fire Goddess, is a textile costume set that consists of a dress, a belt, a wig and a scarf, with the dress imparting the essential character. Although the dress has styling (sleeves) and a well-made neck, it has flimsy seams, a flimsy hook and loop closure and flimsy edges at the closure.

The applicable subheading for style B2017, Phoenix, style B2056, Renaissance Queen, style B2024, Fallen Angel, style B2002, Roman Goddess, and style D1083, Anime Fire Goddess, 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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