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NY M81488




March 23, 2006

CLA-2-95:RR:NC:SP:225 M81488

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 15, 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.

Style number 300795, Boxer (Adult), is a textile costume set that consists of a white shirt with red trim and belt loops, a pair of red, white and blue pants and a belt, with the shirt imparting the essential character. Although the shirt has a well-made styling feature (belt loops) and well-made construction of the neck, it has flimsy construction of the seams and flimsy edges at the arms, hem and closure.

Style number 300733, Vampire Shirt With Neck Ruffle (Adult), is a costume comprised of a black shirt with a high collar and a neck ruffle. Although the shirt has three well-made styling features (ruffle, two layer collar and cuffs) and a well-made neck, it has flimsy construction of the seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem, closure, ruffle and collar.

The applicable subheading for style number 300795, Boxer (Adult), and style number 300733, Vampire Shirt With Neck Ruffle (Adult), 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 350432, Deluxe Dark Dragon Ninja (Child), style number 390301, Gothic Batcape (Adult), and style 350476, Deluxe Knight (Child), without the correct samples of the costumes. Should you still wish rulings 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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