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NY L85148




May 27, 2005

CLA-2-95:RR:NC:SP:225 L85148

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 6, 2005, you requested a tariff classification ruling.

You submitted samples of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request:

Style 300574, Jones Momma, is a flimsy textile purple and orange dress with faux fur that has one well-made styling feature (bust line), but it has flimsy construction of the neck and seams, flimsy elastic sewn directly to the fabric at the back, flimsy overlock stitching at the arms, and raw edges at the hem.

Style 300605, Vampire Cape, is a burgundy textile cape that has one well-made styling feature (faux fur) and a well-made closure, but it has flimsy construction of the neck and seams, flimsy elastics at the hood, overlock stitching at the closure, and raw edges at the hem.

The applicable subheading for style 300574, Jones Momma, and style 300605, Vampire Cape, 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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