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NY N003036





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 300940, Money Ho, is a textile costume comprised of a dress. Although the dress has styling (front) and well-made edges at that styling feature, it has a flimsy neck and seams, flimsy thin elastics at the arms and flimsy edges at the arms and bottom.

Style 300917, Queen of Hearts, is a textile costume set that consists of a dress, a tutu, a collar, sleeves, a wand and a paper crown, with the dress imparting the essential character. Although the dress has styling (a bust line and a drop waist) and well-made embellishments (a belt, hearts and bows), it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the bottom and closure.

Style 300915, Mummy My Dear, is a textile costume set that consists of a dress, an overshirt, a tutu, an overskirt and a pair of hair clips, with the overskirt imparting the essential character. Although the overskirt has styling (multiple layer front and strap), it has a flimsy neck and seams, flimsy thin elastics at the arms and flimsy edges at the arms, bottom and styling.

The applicable subheading for style 300940, Money Ho, style 300917, Queen of Hearts, and style 300915, Mummy My Dear, 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 300934, Mustache Rides 5 Cents, because the item is not considered a costume but instead is considered a normal article of wearing apparel and not handled by this office. Should you still wish a ruling on this article, please submit the article on a separate ruling request along with the material that we have returned to you.

      We are unable to rule on style 300916, Frisky Witch, without the correct sample. Should you still wish a ruling on this costume, please submit the correct costume along with the material 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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