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NY M80903

March 7, 2006

CLA-2-95:RR:NC:SP:225 M80903


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 February 28, 2006, you requested a tariff classification ruling.

You submitted samples of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request.

Style 82998, Tattoo Shirt, is a textile costume comprised of a shirt made of nylon and spandex that is imprinted with demonic images that resemble tattoos. The unlined shirt has flimsy thin elastic at the neck, arms, and hem and all edges are flimsy.

Style 13245, Tattoo Leg Coverings, is a textile costume comprised of two slip-on stretchable fabric leg coverings made of nylon and spandex that are imprinted with demonic images that resemble tattoos. The leg coverings are slipped onto and stretched over one’s legs giving the wearer the appearance of having tattoos running the entire length of their legs. The Tattoo Leg Coverings are not considered clothing nor are they considered a clothing accessory of tariff heading 6117. Instead the Tattoo Leg Coverings are intended for use as a costume.

The applicable subheading for style 82998, Tattoo Shirt, and style 13245, Tattoo Leg Coverings, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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”).

We are unable to rule on style 82932, Underworld Demon, without the correct sample. Should you still wish a ruling on this style, please submit the correct sample of the costume along with the paper work that we have returned to you.

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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