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NY M81998




March 31, 2006

CLA-2-95:RR:NC:SP:225 M81998

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.

Style 350444, Skeleton Ninja (Child), is a textile costume set that consists of a black shirt decorated with a silk-screened skeletal rib cage and Asian lettering along the arms, a pair of black pants, a black hood decorated with a skull and a belt, with the shirt imparting the essential character. Although the shirt has two styling features (sleeves and front), 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 300803, Gothic Geisha (Tween), is a textile costume set that consists of a red black dress decorated with red skulls and flowers along the sleeves and red trim along the neck and a belt, with the dress imparting the essential character. Although the dress has a styling feature (flared sleeve), it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 390308, Hooded Darkness Cape (Adult), is a textile costume comprised of a maroon cape with attached hood and black mesh at the hem. Although the cape has well-made construction of the neck, it has flimsy construction of the seams, a flimsy string tie closure and flimsy edges at the closure.

The applicable subheading for style 350444, Skeleton Ninja (Child), style 300803, Gothic Geisha (Tween), and style 390308, Hooded Darkness Cape (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 300793, Lady of the Night – Guy (Adult), without the correct sample of the costume. Should you still wish a ruling on this costume, please submit the correct sample of this costume 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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