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NY N002924




November 9, 2006

CLA-2-95:RR:NC:SP:225 N002924

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 20, 2006, you requested a tariff classification ruling.

You have requested rulings on the following costumes, which are being returned upon your request.

Style B2040, Enchanting Witch, is a textile costume set that consists of a hat, a top and a dress, with the top imparting the essential character. The top has a flimsy neck and seams, flimsy thin elastics at the bottom, a flimsy hook and loop tab closure and flimsy edges at the bottom and closure.

Style A2060, Shredded Corpse, is a textile costume set that consists of a top, pants and a headpiece, with the top imparting the essential character. Although the top has styling (multiple layer front) and a well-made neck, it has flimsy seams, a flimsy string tie closure and flimsy edges at the arms, bottom and closure.

Style A2036, Hip Witch, is a textile costume set that consists of a hat, pants, a belt and a top with the top imparting the essential character. Although the top has styling (multiple layer sleeves), a well-made neck and well-made edges at the arms, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the bottom and closure.

Style A2023, Spider 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 shawl, skirt and hoop) and a well-made bat embellishment, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the bottom closure and shawl.

The applicable subheading for style B2040, Enchanting Witch, style A2060, Shredded Corpse, style A2036, Hip Witch, and style A2023, Spider 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”).

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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