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NY M81465




March 31, 2006

CLA-2-95:RR:NC:SP:225 M81465

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Darla J. Perry
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126

RE: The tariff classification of costumes from China and Hong Kong and Vietnam.

Dear Ms. Perry:

In your letter dated March 16 2006, you requested a tariff classification ruling.

You have requested rulings on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request.

Style 300829, Flasher Costume (Adult), is a textile costume that consists of a coat and a jumpsuit, with the coat imparting the essential character. Although the jumpsuit has a styling feature (attached genitalia) and a well-made embellishment (pubic hair), it has flimsy construction of the neck and seams, a hook and loop tab closure and flimsy edges at the arms, ankles and closure.

Style 300823, Lost Dog (Adult), is a textile costume that consists of a body suit, a dress and a sign, with the body suit imparting the essential character. Although the body suit has two styling features (top and bottom layers) and well-made construction of the waist, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure.

Style 300888, Immortal Vampire (Adult), is a textile costume that consists of a cape, a vest and a shirt, with the cape imparting the essential character. Although the cape has two styling features (a two layer capelet and a two layer collar) and a sewn-on metal masks closure, it has flimsy construction of the seams, and flimsy edges at the hem, bottom of the capelet and the top of the collar.

The applicable subheading for style 300829, Flasher Costume (Adult), style 300823, Lost Dog (Adult), and style 300888, Immortal Vampire (Adult), will be 9505.90.6000, HTUS, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

We are unable to rule on style 350475, Deluxe Red Dragon Ninja (Child), and style 300812, Pickle Vendor (Adult), without the correct samples of the costumes. Should you still wish a ruling on these costumes, please submit the correct samples of these costumes along with the paper work that we have returned to you.

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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