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NY M82676




May 1, 2006

CLA-2-95:RR:NC:SP:225 M82676

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 19, 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 350469, Elegant Princess, is a textile costume comprised of a dress. Although the dress has two styling features (sleeve overlay and a bust line), it has flimsy construction of the neck and seams, a flimsy hook and loop tab and flimsy edges at the arms, hem and closure.

Style 390307, Dark Gothic Cape, is a textile costume comprised of a cape. Although the cape has a styling feature (collar wider than 5”) and a well-made button closure, it has flimsy construction of the neck and seams and flimsy edges at the hem and closure.

Style 390306, Weathered Zombie, is a textile costume comprised of a poncho. Although the poncho has well-made construction of the neck, it has flimsy construction of the seams, a flimsy hook and loop tab and flimsy edges at the hem, closure and hood.

Style 300796, Cheerleader (Guy), is a textile costume set that consists of a top, a skirt and two inflatable balls, with the shirt imparting the essential character. Although the top has a styling feature (multiple layers), it has flimsy construction of the neck and seams, a flimsy hook and loop tab and flimsy edges at the arms, hem and closure.

Style 300823, Lost Puppy, is a textile costume set that consists of a body suit, a dress and a sign, with the body suit imparting the essential character. Although the body suit has two styling features (top and bottom layers) 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 350469, Elegant Princess, style 390307, Dark Gothic Cape, style 390306, Weathered Zombie, style 300796, Cheerleader (Guy), and style 300823, Lost Puppy, 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”).

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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