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NY M85290




July 25, 2006

CLA-2-95:RR:NC:SP:225 M85290

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Lisa York
Target Stores
33 South 6th Street
Minneapolis, MN 55402

RE: The tariff classification of a Fireman Costume from China.

Dear Ms. York:

In your letter dated July 10, 2006, you requested a tariff classification ruling.

You have requested a ruling on a Fireman Costume set identified as item 50003, which is being returned upon your request. The costume consists of a black jacket and a black hat, with the jacket imparting the essential character. The jacket features sewn-on yellow safety stripes, three plastic buckles and two yellow nylon loops for holding tools (not included). The word “Firefighter” is painted on the front and back of the jacket. The hat is made of molded plastic and adorned with a sticker with the words “Fire Depart.”

Since the jacket, which imparts the essential character, is constructed of a cellular plastic fabric with its textile merely serving as reinforcement, the jacket is considered made of plastic and excluded from classification as a textile article of Chapter 61 or 62. Therefore, the costume will be classified in Chapter 95.

The applicable subheading for the Fireman Costume identified as item 50003 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/.

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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