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NY M82479





April 18, 2006

CLA-2-95:RR:NC:SP:225 M82479

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 February 7, 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 02719/12719, Fuzzy Rabbit, are two sizes of a textile costume set that consists of a jumpsuit, headpiece and shoe toppers, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (multiple layers of the belly and a tail), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure.

Style 02741/12741, Lil’ Fuzzy Skunk, are two sizes of a textile costume set that consists of a jumpsuit, a headpiece and shoe toppers, with the jumpsuit imparting the essential character. Although the jumpsuit has three styling features (a strip, a multiple layer belly and a tail), it has flimsy construction of the neck and seams, a flimsy hook and loop closure and flimsy edges at the arms, ankles and closure.

Style 02718/12718, Fuzzy Rooster, are two sizes of a textile costume set that consists of a jumpsuit, headpiece and shoe toppers, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (multiple layers of the belly and a tail), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure.

Style 02717/12717 Fuzzy Fox, are two sizes of a textile costume set that consists of a jumpsuit, headpiece and shoe toppers, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (multiple layers of the belly and a tail), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure.

Style 02716/12716, Fuzzy Bear, are two sizes of a textile costume set that consists of a jumpsuit, a headpiece and shoe toppers, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (multiple layer belly and a tail) and well-made appliqués, it has flimsy construction of the neck and seams, a flimsy hook and loop closure and flimsy edges at the arms, ankles and closure.

The applicable subheading for style 02719/12719, Fuzzy Rabbit, style 02741/12741, Lil’ Fuzzy Skunk, style 02718/12718, Fuzzy Rooster, style 02717/12717 Fuzzy Fox, and style 02716/12716, Fuzzy Bear, 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”).

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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