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NY N003281

November 29, 2006



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 October 30, 2006, you requested a tariff classification ruling.

You have requested rulings on the following two costume assortments (3 styles in each assortment), which are being returned upon your request.

The first assortment, style A2020, Dragon Ninja, Cobra Ninja, Warrior Ninja, consists of three designs of a textile costume set that consists of a jumpsuit, a chest plate, a hood and ties, with the jumpsuit (which is made the same in all three designs) imparting the essential character. Although the jumpsuit has styling (multiple layer cuff) and a well-made neck, it has a flimsy waist and seams, a flimsy string tie closure and flimsy edges at the ankles and closure. This costume meets the flimsy, non-durable requirements for classification within Chapter 95.

The second assortment, style B5037, 3-D Character Assortment (Mummy, Vampire, Skeleton), consists of three designs of a costume that is comprised of a vest decorated with bandages, a medallion and a ribcage, respectively. The vests are all made the same of polyester woven fabric with attached ethylene vinyl acetate in front. Since the front of the vest imparts its essential character and is made of a plastic material, the vests are not classifiable as textile apparel of Chapter 61 or 62, but rather as an entertainment article of Chapter 95.

The applicable subheading for the first assortment, style A2020, Dragon Ninja, Cobra Ninja, Warrior Ninja, and the second assortment, style B5037, 3-D Character Assortment (Mummy, Vampire, Skeleton), 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.


Robert B. Swierupski

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