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NY M82317




May 12, 2006

CLA-2-95:RR:NC:SP:225 M82317

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:

This letter replaces ruling number M82845 in order to correct a clerical error in the item number for the costume "Wee Pirate." A corrected ruling appears below.

In your letter dated April 5, 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 to you upon your request.

Style 350382, Wee Pirate, is a textile costume set that consists of a jacket, pants, a hat with hair and a shirt, with the jacket imparting the essential character. Although the jacket has a styling feature (multiple layer cuffs), a well-made edge at the hem and well-made button embellishments, it has flimsy construction of the neck and seams and flimsy edges at the arms and closure.

Style 300881, School Girl, is a textile costume set that consists of a top (shirt with a detachable tie), a skirt and hair ribbons, with the top imparting the essential character. Although the top has a styling feature (ruffles) and well-made bow embellishments, it has flimsy construction of the neck and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem, closure and ruffle.

The applicable subheading for style 350382, Wee Pirate, and style 300881, School Girl, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 350378, Fanciful Fairy, 300815, Countess Draculina, and style 300880, French Maid, without the correct samples of these 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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