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NY M81500




March 28, 2006

CLA-2-95:RR:NC:SP:225 M81500

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 350404, Vampire Boy (Toddler), is a textile costume set that consists of a black cape, a black and maroon vest and a black and maroon collar, with the cape imparting the essential character. Although the cape has well-made embellishments (red bats), it has flimsy construction of the neck and seams and flimsy edges at the hem and closure.

Style number 350377, Wondrous Witch (Toddler), is a textile costume set that consists of a black and magenta dress with a laced bodice and a cone-shaped black witch hat decorated with a magenta band around the base of the hat, with the dress imparting the essential character. Although the dress has a well-made styling feature (multiple layer skirt), well-made construction of the waist and well-made embellishments (sequins), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style number 350463, Ragged Pirate (Child), is a textile costume set that consists of a tan shirt, a pair of black pants and a red sash, with the shirt imparting the essential character. The shirt has flimsy construction of the seams and flimsy edges at the arms, hem and closure.

Style number 350423, Dark Dragon Ninja (Child), is a textile costume set that consists of a black jumpsuit decorated with a silk-screened red dragon on its chest, a black hood, a red mask and a red belt with attached red armor, with the jumpsuit imparting the essential character. Although the jumpsuit has 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 number 350747, Deluxe Skeleton Pirate (Child), is a textile costume set that consists of a black shirt with white arms and is decorated on its chest with a silk-screened skeletal rib cage, a pair of multi-colored striped pants with a black lining decorated with silk-screened skeletal leg bones, a brown vest, a sash and a maroon bandana, with the shirt imparting the essential character. Although the shirt has a well-made styling feature (multiple layer sleeve) and well-made construction of the neck, it has flimsy construction of the seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

The applicable subheading for style number 350404, Vampire Boy (Toddler), style number 350377, Wondrous Witch (Toddler), style number 350463, Ragged Pirate (Child), style number 350423, Dark Dragon Ninja (Child), and style number 350747, Deluxe Skeleton Pirate (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”).

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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