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NY M83042




May 2, 2006

CLA-2-95:RR:NC:SP:225 M83042

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, Hong Kong and Vietnam.

Dear Ms. Perry:

In your letter dated April 21, 2006, you requested a tariff classification ruling.

You have requested a ruling on the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned to you upon your request.

Style 350481, Child Vampire, is a textile costume set that consists of a cape and a vest, with the cape imparting the essential character. Although the cape has a well-made neck, it has flimsy construction of the seams, a flimsy string tie closure and flimsy edges at the hem and closure.

Style 300840, Cop (Girl), is a textile costume set that consists of shorts, a shirt, and a collar, with the shirt imparting the essential character. Although the shirt has two styling features (epaulets and pockets) and well-made trim embellishments, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem, closure, epaulets and pockets.

Style 350412, Pirate Captain, is a textile costume set that consists of a jacket, a hat, pants, boot covers, and a vest, with the vest imparting the essential character. Although the vest has a styling feature (multiple layers), it has flimsy construction of the neck and seams and flimsy edges at the hem and closure.

The applicable subheading for style 350481, Child Vampire, style 300840, Cop (Girl), and style 350412, Pirate Captain, 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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