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NY L85168




June 2, 2005

CLA-2-95:RR:NC:SP:225 L85168

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 300732, Vampire Cape with Gargoyles, is a black woven polyester cape with a well-made styling feature (capelette) and a well-made closure. However, it has flimsy construction of the neck and seams, and visible overlock stitching of the hem, closure, and capelette.

Style 300734, Vampire Vest, is a black and burgundy woven polyester vest with a well-made styling feature (front) and three embellishments (buttons, belt and pockets). However, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms and hem.

Style 300735, Victorian Vampire Dress, is a black and red knit polyester dress with two well-made styling features and two well-made embellishments. However, it has flimsy construction of the neck, waist and seams, flimsy elastic sewn directly to the fabric at the top, and visible overlock stitching at the hem.

Style 300736, Sheered Gothic Cape, is a red, rust polyester knit cape with two well-made styling features and well-made construction of the neck. However, it has flimsy elastics sewn directly at the neck, a flimsy string tie closure, and visible overlock stitching at the hem, closure and hood.

The applicable subheading for style 300732, Vampire Cape with Gargoyles, style 300734, Vampire Vest, style 300735, Victorian Vampire Dress, and style 300736, Sheered Gothic 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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