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NY L85000




May 25, 2005

CLA-2-95:RR:NC:SP:225 L85000

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6210.50.5055; 6110.30.3030

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 11, 2005, you requested a tariff classification ruling.

You submitted samples of the following costumes, which are being returned upon your request:

Style 300571, Bourdella Pirate, is a textile costume that consists of a black polyester dress, a well-made black and red vest, a black vinyl belt with a metal buckle, glovettes, an eye patch, and black and red velvet boot covers, with the vest imparting the essential character. The long, sleeveless, unisex, flocked vest features a full frontal opening with well-made embellishments and well-made finished edges at the arms and hem. The vest is considered well-made and the entire costume is classified in Ch 62.

Style 300730, Runway Witch Skirt, is a knit textile black skirt with thin elastic sewn directly to the waist, and visible overlock stitching at all edges. The skirt meets the flimsy, non-durable requirements of Chapter 95.

Style 400157, Bela Lugosi – Dracula Economy, is a textile costume that consists of a black shirt and cape, with the cape imparting the essential character. The cape has flimsy construction of the neck and seams, and raw edges at the hem and closure. The costume meets the flimsy, non-durable requirements of Chapter 95.

Style 350322, Devil Princess, is a textile costume that consists of a dress, a red slip, and a red plastic tiara, with the dress imparting the essential character. The red, orange and yellow dress has one well-made styling feature, well-made seams, and two well-made embellishments (a belt and ric rack). However, the dress has flimsy construction of the neck and waist, thin elastic sewn directly to the fabric at the arms, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure. The costume meets the flimsy, non-durable requirements of Chapter 95.

Style 350334, Lil’ Cowboy, The costume is a textile costume that consists of a brown and white vest, a blue shirt, a pair of brown pants (chaps) with blue fringe, and a red bandanna, with the vest imparting the essential character. The vest is considered a boy’s vest, as it closes left over right (Chapter 61, Note 9). The vest is secured in front with three hook and loop tab closures. However, all edges are finished and the vest is considered well-made. The entire costume is classified in Ch 61.

The applicable subheading for style 300730, Runway Witch Skirt, style 400157 Bela Lugosi – Dracula Economy, and style 350322 Devil Princess, 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.

The appliacable subheading for style 300571, Bourdella Pirate, will be 6210.50.5055, HTS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: vests, other than sweater vests: men’s or boys’.” The rate of duty will be 7.1% ad valorem. The textile category is 659.

The applicable subheading for style 350334 Lil’ Cowboy, will be 6110.30.3030, HTS, which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girl’s garments: Of man-made fibers: Other, Other." The rate of duty will be 32% ad valorem. The textile category is 659.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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