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NY N012449

June 13, 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 June 6, 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 D2102 R1, Inked Demon, is a textile costume set that consists of a coat, a flimsy shirt and tattoo sleeves with printed demonic imagery, with the coat imparting the essential character. The coat is made of knit polyester fabric coated with a compact polyurethane plastic material. The coat has short sleeves trimmed with grommets and laces, a pointed collar and a full front opening that closes left over right. Although the coat has two styling features, a well-made neck and two well-made embellishments, it has flimsy and loose overlock stitched seams, a flimsy hook and loop tab closure and flimsy and loose overlock stitching at the arms, collar, lapels, bottom and closure edge.

The applicable subheading for style D2102 R1, Inked Demon, 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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