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NY M83297




June 2, 2006

CLA-2-95:RR:NC:SP:225 M83297

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 May 17, 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 400209, Carmen Miranda, is a textile costume set that consists of a top, skirt and a hat with fake fruit, with the top imparting the essential character. Although the top has three styling features (bust line and a multiple layer top and sleeve) and a sewn-in fringe embellishment, it has a flimsy neck and seams and flimsy edges at the arms and hem.

Style 350426, Sweetheart Bat, is a textile costume set of a dress, a train and a hat, with the dress imparting the essential character. Although the dress has two styling features (multiple panel skirt and raglan sleeves), a well-made waist and three well-made embellishments, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

Style 350376, Cowgirl Cutie, is a textile costume set that consists of a dress, a headband, glovelettes and wings, with the dress imparting the essential character. Although the dress has well-made fringe embellishments, it has a flimsy neck and seams and flimsy edges at the arms and closure.

Style 350449, Harvest Witch, is a textile costume set that consists of a dress and a hat, with the dress imparting the essential character. Although the dress has styling (multiple layer skirt), well-made seams, well-made edges at the hem and a well-made ribbon embellishment, it has flimsy construction of the neck and waist, a flimsy hook and loop tab closure and a flimsy edge at the closure.

The applicable subheading for style 400209, Carmen Miranda, style 350426, Sweetheart Bat, style 350376, Cowgirl Cutie, and style 350449, Harvest Witch, 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 350403, Pretty Witch, with the correct sample. Should you still wish a ruling on this costume, please submit the correct sample 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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