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NY M87815




November 8, 2006

CLA-2-95:RR:NC:SP:225 M87815

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 B5019, Crusader, is a costume set that consists of a robe and a tunic, with the tunic imparting the essential character. Although the tunic has a well-made neck and well-made edges at the arms and sides, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the bottom and closure.

Style A2048, Pixie Fairy, is a costume set that consists of a dress, wings and a headpiece, with the dress imparting the essential character. Although the dress has styling (multiple layer skirt and sleeves) and a well-made neck, it has a flimsy waist and seams, a flimsy hook and loop closure, flimsy edges at the bottom and closure and flimsy flower embellishments on the top and bottom.

Style B2008, Elegance Vampire, is a textile costume set that consists of a top, a skirt and a cape, with the top imparting the essential character. Although the top has a well-made neck, it has flimsy seams, flimsy thin elastic on the back, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style B2039, Devil, is a costume comprised of a dress. Although the dress has styling (a bust line), a well-made neck, well-made edges at the arms and well-made metal ring embellishments, it has flimsy seams, a flimsy hook and loop and string tie closures and flimsy edges at the closures.

Style B2018, Medieval Wench, is a costume comprised of a dress. Although the dress has styling (a bust line and a multiple layer skirt, a well-made neck and seams and well-made grommet and trim embellishments, it has a flimsy waist, flimsy thin elastics on the arms and back, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

The applicable subheading for style B5019, Crusader, style A2048, Pixie Fairy, style B2008, Elegance Vampire, style B2039, Devil, and style B2018, Medieval 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”).

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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