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NY M81467




March 31, 2006

CLA-2-95:RR:NC:SP:225 M81467

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 17, 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 number 350439, Safari Cutie (Toddler), is a textile costume set that consists of a tan shirt decorated with a chest patch imprinted with the words “Backyard Adventures”, a tan hat, a tan skirt, a scarf and a belt, with the shirt imparting the essential character. Although the shirt has a well-made styling feature (pink leopard print cuffs), well-made construction of the neck and well-made embellishment (buttons), it has flimsy construction of the seams, a flimsy hook and loop tie closure and flimsy edges at the arms, hem and closure.

Style number 350418, Economy Air Force Pilot (Child), is a textile costume set that consists of an olive green jumpsuit decorated with air force patches and an American flag shoulder patch and a pair of glasses, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made construction of the neck and well-made embellishments (zippers on the chest and legs), it has flimsy construction of the seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure.

The applicable subheading for style number 350439, Safari Cutie (Toddler), and style number 350418, Economy Air Force Pilot (Child), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (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 number 350410, Fashion Princess (Child), style number 350402, Lil’ Pirate Girl, and style number 300775, Fortune Teller (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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