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NY L83391

April 8, 2005

CLA-2-95:RR:NC:SP:225 L83391


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 November 25, 2004, and received on March 17, 2005, you requested a tariff classification ruling.

You submitted a sample of a “Large Chef” identified as style number 82805, which is a textile “one size fits all” chef costume. The costume consists of a polyester and cotton woven fabric white and black jumpsuit with a hoop around its waist, a polyester and cotton woven fabric white hat, and a red fabric tie. The jumpsuit imparts the essential character. Besides a flimsy waist, it has four hook and loop closures and visible overlock stitching at the neck, arms, ankles, and closures. When worn, the hoop at the waist gives one the appearance of being an oversized chef. 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 “Large Chef” identified as style number 82805 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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