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NY L84266

April 26, 2005

CLA-2-95:RR:NC:SP:225 L84266


TARIFF NO.: 9505.90.6000

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

RE: The tariff classification ofTextile Costumes from China

Dear Mr. Williams:

In your letter dated April 18, 2005 you requested a tariff classification ruling.

The items are an assortment, #82968 A/B/C – Character Mask with Hands and Robe. All the costumes have a plain robe, which is the essential character, with a well-made collar, flimsy finishing touches and no embellishments or styling. Also included is a mask and hand covers, which represent the specific animal. The robes meet all the requirements for classification within Heading 9505.

Item 82968 A is a gray wolf, Item 82968 B is a brown wolf and Item 82968 C is a gorilla.

The applicable subheading for Assortment #82968 A/B/C, Character Mask with Hands and Robe, 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 J. Wong at 646-733-3026.


Robert B. Swierupski

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