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NY N003026





November 15, 2006

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Darla J. Perry
Pony Express Creations, Inc.
9431 Dowdy Drive, Suite A
San Diego, CA 92126

RE: The tariff classification of costumes from China, Hong Kong and Vietnam.

Dear Ms. Perry:

In your letter dated October 25, 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 300898, Disco Angel, is a textile costume set that consists of a dress and a belt, with the dress imparting the essential character. Although the dress has styling (sleeves), it has a flimsy neck, waist and seams, a hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style 300922, Zombie, is a textile costume set that consists of a top and shorts, with the top imparting the essential character. Although the top has styling (a hood), it has a flimsy neck and seams and flimsy edges at the arms, bottom and hood.

Style 350500, Skull Princess, is a textile costume set that consists of a dress, sleeves, a belt and a tiara, with the dress imparting the essential character. Although the dress has styling (waist gathering) and a well-made waist, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style 350489, Train Engineer, is a textile costume set that consists of bib overalls, a hat and a scarf, with the overalls imparting the essential character. Although the bib overalls has styling (multiple layer front) and well-made embellishments (buttons and fake pockets), it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom, closure, pocket and styling feature.

Style 300923, Wicked Monk, is a textile costume set that consists of a hooded robe and a belt, with the hooded robe imparting the essential character. The robe has flimsy construction of the neck and seams and flimsy edges at the closure.

The applicable subheading for style 300898, Disco Angel, style 300922, Zombie, style 350500, Skull Princess, style 350489, Train Engineer, and style 300923, Wicked Monk, 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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