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NY M81999





April 4, 2006

CLA-2-95:RR:NC:SP:225 M81999

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 350421, Sassy Sorceress (Child), is a textile costume set that consists of a two toned blue dress decorated on its front with silver stars and crescent moons and a blue cape, with the dress imparting the essential character. Although the dress has two styling features (dropped waist and a multiple layer skirt), well-made edges at the arms and hem and two well-made embellishments (a belt and rick rack on the front), it has flimsy construction of the neck, waist and seams, a flimsy hook and loop closure and flimsy edges at the bottom and closure.

Style 350416, Lightning Force Ninja (Child), is a textile costume set that consists of a white and red jumpsuit, headpiece, a belt and a chest piece decorated with a red dragon, with the jumpsuit imparting the essential character. The jumpsuit 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 850471, Pirate Blouse (Adult), is a textile costume comprised of a black blouse with red edges that has well-made mesh arms decorated with red skulls and crossbones and a well-made hem, but flimsy construction of the neck and seams, flimsy thin elastics sewn directly to the fabric at the arms and bottom, a flimsy string tie closure and flimsy edges at the closure.

Style 350407, Skeleton Zombie MD (Child), is a textile costume set that consists of a black jumpsuit with a white skeletal ribcage and a gray tattered cape, with the cape imparting the essential character. Although the cape has a styling feature (multiple layers) 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 and closure.

Style 350400, Scruffy Spider TL (Child), is a textile costume set that consists of a black jumpsuit and a hood. The jumpsuit imparts the essential character and is decorated with a white spider web design in its center and has six attached “hairy” spider arms. Although the jumpsuit has two styling features (extra two layer arms and multiple layer sleeves) 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.

The applicable subheading for style 350421, Sassy Sorceress (Child), style 350416, Lightning Force Ninja (Child), style 850471, Pirate Blouse (Adult), style 350407, Skeleton Zombie MD (Child), and style 350400, Scruffy Spider TL (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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