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NY L88476




November 18, 2005

CLA-2-95:RR:NC:SP:225 L88476

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 November 2, 2005, you requested a tariff classification ruling.

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

Style 02498/12498, Angelic Angel, is a textile costume that consists of a dress made of polyester knit velveteen, polyester woven fabric and nylon mesh, a pair of wings made of nylon woven mesh and a headpiece, with the dress imparting the essential character. Although the dress has three styling features (hoop, dropped waist and multi layers), it has flimsy construction and all edges are flimsy.

Style 02505/12505 Deluxe Cowboy, is a textile costume that consists of a vest made of polyester knit velveteen and polyester woven fabric, pants made of polyester knit velveteen and polyester woven fabric and a belt made of polyester knit fabric, with the vest imparting the essential character. The vest has flimsy construction and all edges are flimsy.

Style 02616/12616, Cute Ghost, is a textile costume that consists of a cape made of polyester knit velveteen with plush trim. Although it has a well-made neck, well-made edges at the arms and two embellishments, it has flimsy construction of the inside seams, a flimsy closure and two flimsy edges.

Style 02617/12617, Rag Doll, is a textile costume that consists of a dress made of polyester knit velveteen and polyester knit fabric, an apron made of polyester and cotton woven fabric and a hat made of polyester and cotton woven fabric, with the dress imparting the essential character. Although the dress has one styling feature (heart), one well-made edge (bottom) and one well-made embellishment (lace), it has flimsy construction and all edges other than the bottom are flimsy.

The applicable subheading for style 02498/12498, Angelic Angel, style 02505/12505 Deluxe Cowboy, style 02616/12616, Cute Ghost, and style 02617/12617, Rag Doll, 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.

Sincerely,

Robert B. Swierupski
Director,

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