N003037

November 14, 2006

CLA-2-95:RR:NC:N2:225

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 October 20, 2006, you requested a tariff
classification ruling.

You have requested rulings on the following textile costumes, which meet
the flimsy, non-durable requirements for classification within Chapter
95 and are being returned to you upon your request.

Style A2026, Rose Princess, is a textile costume set that consists of a
dress, a front insert and a hoop skirt, with the dress imparting the
essential character. Although the dress has styling (a bust line and a
multiple layer skirt), a well-made neck, well-made edges at the arms and
a well-made flower embellishment, it has a flimsy waist and seams,
flimsy thin elastics at the arms, a flimsy hook and loop tab closure and
flimsy edges at the bottom and closure.

Style A2028, Fairytale Princess, is a textile costume set that consists
of a dress, a front insert and a hoop skirt, with the dress imparting
the essential character. Although the dress has styling (a bust line and
a multiple layer skirt), a well-made neck and well-made jewel and trim
embellishments, it has a flimsy waist and seams, flimsy thin elastics at
the arms, a flimsy hook and loop tab closure and flimsy edges at the
arms, bottom and closure.

Style A2032, Cinderella, is a textile costume set that consists of a
dress, a front insert and a hoop skirt, with the dress imparting the
essential character. Although the dress has styling (multiple layer top
and skirt) and well-made edges at the top styling feature, it has a
flimsy neck, waist and seams, flimsy thin elastics at the arms, a flimsy
hook and loop tab closure and flimsy edges at the arms, bottom and
closure.

Style A2050, Pretty Pink Princess, is a textile costume set that
consists of a dress, a front insert and a hoop skirt, with the dress
imparting the essential character. Although the dress has styling
(ruffles and a multiple layer skirt), a well-made neck and a well-made
trim embellishment, it has a flimsy waist and seams, flimsy thin
elastics at the arms, a flimsy hook and loop tab closure and flimsy
edges at the arms, bottom and closure.

Style A2076, Jewel Princess, is a textile costume set that consists of a
dress, a front insert and a hoop skirt, with the dress imparting the
essential character. Although the dress has styling (multiple layer
skirt and shawl), a well-made neck and well-made edges at the bottom and
shawl edge, it has a flimsy waist and seams, flimsy thin elastics at the
arms, a flimsy hook and loop tab closure and flimsy edges at the arms,
bottom and closure.

The applicable subheading for style A2026, Rose Princess, style A2028,
Fairytale Princess, style A2032, Cinderella, style A2050, Pretty Pink
Princess, and style A2076, Jewel Princess, 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,

National Commodity

Specialist Division