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NY N009922

April 26, 2007



TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a flimsy costume from China.

Dear Mr. Williams:

In your letter dated March 15, and received in this office on April 18, 2007, you requested a tariff classification ruling.

You have requested a ruling on the following costume, which meets the flimsy, non-durable requirements for classification within Chapter 95 and is being returned upon your request.

Style B2077, Sexy Miss Muffet, is a textile costume set that consists of a short sleeve dress made of polyester knit fabric, polyester woven satin and polyester non-woven fabric, a belt made of polyester woven satin, a headpiece and a neckpiece, with the dress imparting the essential character. Although the dress has three styling features, a well-made neck, one well-made skirt edge and a well-made lace embellishment, it has a flimsy loose single straight stitch waist, loose stitched overlock seams, flimsy thin elastics at the arms, a flimsy hook and loop tab with loose overlock stitching, and flimsy loose overlock stitching at the arms, one skirt layer, and closure edge.

The applicable subheading for style B2077, Sexy Miss Muffet, 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 Wayne Kessler at 646-733-3026.


Robert B. Swierupski

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