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NY L85001




May 25, 2005

CLA-2-95:RR:NC:SP:225 L85001

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6104.43.2010

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 300607, Crina Vampire Queen, is a textile costume that consists of a black dress, a collar, and a corset, with the dress imparting the essential character. The dress has two well-made styling features. However, all construction features (neck, waist and seams) and edges at the arms and hem are flimsy. The costume meets the flimsy, non-durable requirements of Chapter 95.

Style 300622, Forest Fairy, is a textile costume that consists of a multi-colored dress, a corset, wings, and a headpiece, with the dress imparting the essential character. The dress has well-made two layer skirt styling and a well-made waist. However, the dress has flimsy construction of the neck and seams, and flimsy edges at the arms and hem. The costume meets the flimsy, non-durable requirements of Chapter 95.

Style 300625, Forest Princess, is a textile costume that consists of a multi-colored dress and headpiece, with the dress imparting the essential character. The dress has two well-made styling features and two well-made embellishments. However, all construction features, front elastics, and edges at the arms, hem and closure are flimsy. The costume meets the flimsy, non-durable requirements of Chapter 95.

Style 300631, Woodland Nymph, is a textile costume that consists of a multi-colored dress, underdress, a pair of wings, and a flower hairclip, with the dress imparting the essential character. The unlined dress has flimsy elastics at the top and visible overlock stitching at the arms and hem. The costume meets the flimsy, non-durable requirements of Chapter 95.

Style 300636, Devilish, is a red textile costume that consists of a knit polyester/satin/sheer dress and a pair of plastic horns. The dress has flimsy construction of the neck and seams and flimsy edges. However, it has three well-made styling features and a well-made embellishment. The costume is considered well-made and is classified in Chapter 61.

The applicable subheading for style 300607, Crina Vampire Queen, style 300622, Forest Fairy, style 300625, Forest Princess, and style 300631, Woodland Nymph, 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 applicable subheading for style 300636, Devilish, will be 6104.43.2010, HTS, which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." The rate of duty will be 16% ad valorem. The Devilish costume falls within textile category designation 636.

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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