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NY L88554




November 4, 2005

CLA-2-95:RR:NC:SP:225 L88554

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 1, 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 81156/82156/89156, Big Daddy, is a textile costume that consists of a top and pants made of polyester knit velveteen and a hat made of polyester knit velveteen, with the top imparting the essential character. Although the top has a styling feature (pockets), it has flimsy construction and all edges are flimsy.

Style 81179/82179/89179, Large Black Belt, is a textile costume that consists of a jumpsuit made of polyester and cotton woven fabric and a headpiece, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (hoop and belt), well-made construction of the neck and waist and one embellishment, it has flimsy construction of the seams and all edges are flimsy.

Style 81358/82358/89358, Royal Knight, is a textile costume that consists of a top made of polyester knit velveteen and nylon and polyester, a pair of pants made of polyester knit fabric, a headpiece made of nylon and polyester and boot toppers made of polyester knit fabric, with the top imparting the essential character. Although the neck is well-made and the top has one embellishment, it has flimsy construction of the waist and seams and all edges are flimsy.

Style 81508/82508/89508, Zombie Mummy, is a textile costume that consists of a hood, top and pants made of polyester knit fabric, with the top imparting the essential character. Although the top has three styling features (layers) and well-made construction of the seams, it has flimsy construction of the neck and waist and all edges are flimsy.

Style 81727/82727/89727, French Maiden, is a textile costume that consists of a dress made of polyester knit fabric with elastic around the neck and decorated with trim, an apron made of polyester woven satin and a headpiece, with the dress imparting the essential character. Although the dress has two well-made edges and a well-made embellishment, it has flimsy construction of the neck, waist and seams.

The applicable subheading for style 81156/82156/89156, Big Daddy, style 81179/82179/89179, Large Black Belt, style 81358/82358/89358, Royal Knight, style 81508/82508/89508, Zombie Mummy, and style 81727/82727/89727, French Maiden, 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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