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NY M84306




June 22, 2006

CLA-2-95:RR:NC:SP:225 M84306

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 June 13, 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 350473, Buccaneer Girl, is a textile costume set that consists of a top, a skirt, a hat and bloomers, with the top imparting the essential character. Although the top has two styling features (sleeve and closure), well-made seams, one well-made styling edge and three well-made embellishments (a bow, a belt and neck rick rack), it has a flimsy neck, flimsy thin elastic at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom hem and closure.

Style 300878, Dark Angel, is a textile costume set that consists of a dress, a halo and wings, with the dress imparting the essential character. Although the dress has five styling features (arms, bodice, skirt, dropped waist and bust line), a well-made neck and three well-made embellishments (bows and a belt), it has a flimsy waist and seams on arms and bodice, flimsy thin elastics on the arms and bodice, a flimsy hook and loop tab closure and flimsy edges at the arms, hem, closure and front.

Style 300879, Alice, is a textile costume set that consists of a dress with removal apron and a headpiece, with the dress imparting the essential character. Although the dress has two styling features (multiple layers and a panel), well-made edges at the arms and hem and three well-made embellishments (bows and lace), it has a flimsy neck, waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure, flimsy edges at the hem and closure and two flimsy embellishments (ribbons).

The applicable subheading for style 350473, Buccaneer Girl, style 300878, Dark Angel, and style 300879, Alice, 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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