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NY M83051




May 3, 2006

CLA-2-95:RR:NC:SP:225 M83051

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 20 2006, you requested a tariff classification ruling.

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

Style 300884, Reaper, is a textile costume comprised of a gown. Although the gown has well-made construction of the neck, it has flimsy construction of the seams, a flimsy string tie closure and flimsy edges at the arms, hem and closure.

Style 300885, Vampire Cape/Vest, is a textile costume set that consists of a cape and a vest, with the cape imparting the essential character. Although the cape has well-made construction of the neck, it has flimsy construction of the seams, a flimsy string tie closure and flimsy edges at the hem and closure.

Style 350467, Heavenly Angel, is a textile costume set that consists of a dress, wings and a halo, with the dress imparting the essential character. The dress has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure.

Style 350466, Fierce Ninja, is a textile costume set that consists of a jumpsuit, a hood and a sash, with the jumpsuit imparting the essential character. Although the jumpsuit has a styling feature (gusset) and well-made construction of the neck, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure.

Style 350464, Desert Soldier, is a textile costume set that consists of a shirt and pants, with the shirt imparting the essential character. Although the shirt has well-made edges at the closure, it has flimsy construction of the neck and seams, a flimsy hook and loop tab and flimsy edges at the arms and hem.

The applicable subheading for style 300884, Reaper, style 300885, Vampire Cape/Vest, style 350467, Heavenly Angel, style 350466, Fierce Ninja, and style 350464, Desert Soldier, 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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