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NY M82564





April 20, 2006

CLA-2-95:RR:NC:SP:225 M82564

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 April 11, 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 350438, Clown Cutie, is a textile costume set that consists of a dress, a hat and a collar, with the dress imparting the essential character. Although the dress has a styling feature (multiple layer skirt), well-made construction of the waist and seams and two well-made embellishments (a belt and pom poms), it has flimsy construction of the neck, flimsy thin elastics at the arms, a flimsy hook and loop tab closure, and flimsy edges at the arms, hem and closure.

Style 350474, Deluxe Skeleton Pirate, is a textile costume set that consists of a top, a pair of pants, a bandana, a vest and a sash, with the top imparting the essential character. The top has flimsy construction of the neck and seams.

Style 350293, Cowgal, is a textile costume set that consists of a dress, a vest, a hat and a belt, with the vest imparting the essential character. Although the vest has a well-made tape embellishment, it has flimsy construction of the neck and seams and flimsy edges at the arms, hem and closure.

The applicable subheading for style 350438, Clown Cutie, style 350474, Deluxe Skeleton Pirate, and style 350293, Cowgal, 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 300571, Bourdella Pirate Beauty and Boney Pirate Child (assorted item numbers) 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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