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NY L84839




May 17, 2005

CLA-2-95:RR:NC:SP:225 L84839

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Bonnie Kerr-Gagnon
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126

RE: The tariff classification of costumes from China, or Hong Kong, or Vietnam.

Dear Ms. Kerr-Gagnon:

In your letter dated May 9, 2005, you requested a tariff classification ruling.

You submitted the following costumes, which meet the flimsy, non-durable requirements of Chapter 95 of the Harmonized Tariff Schedule and are being returned per your request:

Style 300606, Nadia Urban Vampire, is a black textile costume that consists of a dress and a coat, with the essential character imparted by the coat. Although the coat has a well-made neck, finishing touches, and embellishments, it has flimsy construction of the waist and seams, and visible raw edges at the arms, hem, and closure. The dress has a well-made two layer top, well-made elastics at the arms, and well-made edges, but it has flimsy construction at the neck and seams, flimsy elastics on the back, and visible raw edges at the hem.

Style 300623, Devil in a Blue Dress, is a blue textile costume that consists of a knit polyester dress and plastic blue glitter horns, with the dress imparting the essential character. Although the dress has well-made styling including a two layer collar and a belt embellishment, it has flimsy construction of the neck and seams, and visible overlock stitching of the arms and hem.

Style 300666, Hip Witch, is a black textile costume that consists of a knit polyester dress and a hat, with the dress imparting the essential character. Although the dress has well-made styling and darts, it has flimsy construction of the neck, waist and seams, and visible raw edges at the arms and hem.

Style 300667, Felicia Fairy, is a gray, blue and white textile costume that consists of a dress, a pair of wings, a belt, and a head wreath, with the dress imparting the essential character. The dress has flimsy construction of the neck and waist, flimsy elastic sewn directly to the fabric at the top, and visible raw edges at the arms and hem.

Style 350300, Butterfly, is a green knit textile costume with attached purple wings that has well-made styling (two layer wings and gathering) and well-made embellishments (a belt and ric rack), but it has flimsy construction of the neck and seams, flimsy elastic sewn directly to the fabric at the arms, and visible overlock stitching at the arms and hem.

The applicable subheading for style 300606, Nadia Urban Vampire, style 300623, Devil in a Blue Dress, style 300666, Hip Witch, style 300667, Felicia Fairy, and style 350300, Butterfly, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

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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