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NY N003285





November 17, 2006

CLA-2-95:RR:NC:N2:225

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 30, 2006, you requested a tariff classification ruling.

You have requested rulings on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned to you upon your request.

Style D1078, Anime Japanese Idol, is a textile costume set that consists of a wig, a top, a skirt, a belt, a neckpiece and a bracelet, with the top imparting the essential character. Although the top has well-made sequin embellishments, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style B2051, Midnight Angel, is a textile costume set that consists of a dress, a wing and a top, with the dress imparting the essential character. Although the dress has styling (a bust line and a multiple layer skirt), well-made closure loops and well-made edges at the arms, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the bottom and closure.

Style D1044, Anime Warrior, is a textile costume set that consists of a jumpsuit, a top, a belt, armlets, a wig and leg ties, with the top imparting the essential character. Although the top has a well-made neck, it has a flimsy waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style A2042, Anime Warrior, is a textile costume set that consists of a jumpsuit, a collar, a wig and armlets, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made neck, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style D2042, Anime Warrior, is a textile costume set that consists of a jumpsuit, a collar, a wig and armlets, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made neck, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

The applicable subheading for style D1078, Anime Japanese Idol, style B2051, Midnight Angel, style D1044, Anime Warrior, style A2042, Anime Warrior, and style D2042, Anime Warrior, 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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