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NY L85271




June 7, 2005

CLA-2-95:RR:NC:SP:225 L85271

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070; 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 are being returned upon your request. All of the costumes are flimsy except for the Runway Witch Cape.

Style 300737, Runway Witch Cape, is a knit polyester black and gold cape with purple feathers that has flimsy construction of the seams and raw edges at the hem. However, it has well-made construction of the neck and well-made edges at the arms and closure. The cape is considered well-made and will be classified in Chapter 61.

Style 300738, Black Jack Dealer, is a maroon and black woven polyester costume that consists of a vest, a tie, and a table that hangs by straps from a person’s neck. The vest imparts the essential character and has well-made construction of the seams and a well-made embellishment (buttons). However, it has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure.

Style 400169, Monty Python – Black Knight, is a black knit polyester costume that consists of a tunic, a belt, a fake arm, a hood and gloves, with the tunic imparting the essential character. The tunic has a well-made embellishment (emblem), but flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure.

Style 300700, Vampiretta, is the adult size textile costume version of item 350276 (child size Vampiretta) previously classified as flimsy.

Style 300710, Barbarian, is the adult size textile costume version of item 350279 (child size Barbarian) previously classified as flimsy.

Style 300711, Old West Sheriff, is the adult size textile version of item 350298 (child size Old West Sheriff) previously classified as flimsy.

The applicable subheading for style 300737, Runway Witch Cape, will be 6114.30.3070 Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9% ad valorem. The Runway Witch Cape falls within textile category designation 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.

The applicable subheading for style 300738 Black Jack Dealer, style 400169, Monty Python – Black Knight, style 300700, Vampiretta, style 300710, Barbarian, and style 300711, Old West Sheriff, 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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