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NY L83383

April 6, 2005

CLA-2-95:RR:NC:SP:225 L83383


TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a costume from China.

Dear Mr. Williams:

In your letter dated February 20, 2005, you requested a tariff classification ruling.

You submitted a sample of a Santa Kid identified as style number 32008, which is a Santa Claus costume designed for a child. The costume consists of a polyester woven felt red top with white synthetic fur at the neck, cuffs and waist, a pair of polyester woven felt red pants, a red polyester woven felt cone-shaped hat with a synthetic fur pom-pom at the top peak and a synthetic fur band around the forehead, green textile gloves, and polyvinyl chloride black boot toppers. The top imparts the essential character and has flimsy loose stitching at the hem, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, bottom hem and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule.

Your sample is being returned per your request.

The applicable subheading for the Santa Kid identified as style number 32008 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

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.


Robert B. Swierupski

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