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NY L88242

November 2, 2005

CLA-2-95:RR:NC:SP:225 L88242


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 25, 2005, you requested a tariff classification ruling.

You submitted photographs of costumes, which meet the flimsy, non-durable requirements for classification in Chapter 95.

Style 45191, Chef Apron, is not a normal garment but a textile costume that is made of thin polyester and cotton woven fabric. The apron is of flimsy construction with a string tie closure.

Style 82475 A, B & C, Animal Characters, are three styles of a textile costume that consists of a polyester knitted fabric top with plush trim at the neck and a polyvinyl chloride mask and polyvinyl chloride hands that are decorated with plush trim. The top imparts the essential character and is made of flimsy construction with all edges raw.

The applicable subheading for style 45191, Chef Apron, and style 82475 A, B & C, Animal Characters, 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.

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.


Robert B. Swierupski

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