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NY N002933





November 9, 2006

CLA-2-95:RR:NC:SP:225 N002933

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 B5001, Caesar, is a textile costume set that consists of a robe, a belt and a headpiece, with the robe imparting the essential character. Although the robe has a well-made neck and a well-made embellishment loop on the shoulder, it has flimsy seams, a flimsy string tie closure and flimsy edges at the arms, bottom and closure.

Style B2092, Enchanting Witch, is a textile costume comprised of a dress. Although the dress has a well-made neck and grommets, it has flimsy seams and flimsy edges at the arms and bottom.

Style B5058, Doctor, is a textile costume set that consists of a hat, a top, pants, a coat and stethoscope, with the coat imparting the essential character. Although the coat has styling (pockets), a well-made neck and well-made embellishments, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom, closure and pocket.

Style A2058, Doctor, is a textile costume set that consists of a hat, a top, pants, a coat and stethoscope, with the coat imparting the essential character. Although the coat has styling (pockets), a well-made neck and well-made embellishments, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom, closure and pocket.

The applicable subheading for style B5001, Caesar, style B2092, Enchanting Witch, style B5058, Doctor, style A2058, Doctor, 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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