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NY N003986




December 13, 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 November 27, 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 300918, Sweet Pirate, is a textile costume that consists of a dress, an underskirt, a bandanna, sleeves and an eye patch, with the dress imparting the essential character. Although the dress has styling (gathering on skirt), a well-made waist, well-made edges at the arms and well-made button embellishments, it has a flimsy neck and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the bottom and closure.

Style 300900, Roller Disco Babe, is a textile costume set that consists of a top, shorts, a pair of sweatbands and a pair of socks, with the top imparting the essential character. Although the top has styling (raglan sleeves) and well-made elastic at the bottom, it has a flimsy neck and seams and flimsy edges at the arms and bottom.

Style 300926, Wicked Sorcerer, is a textile costume set that consists of a hooded robe and a medallion on a chain, with the hooded robe imparting the essential character. Although the robe has a well-made neck and waist and rick rack on the arms and bottom, it has a flimsy neck and seams and flimsy edges at the arms, bottom and hood opening.

Style 300927, Wicked Sorceress, is a textile costume that consists of a hooded robe, a medallion on a chain and sleeves, with the hooded robe imparting the essential character. Although the robe has styling (a bust line), a well-made waist and well-made belt and rick rack embellishments, it has a flimsy neck and seams and flimsy edges at the arms, bottom and hood opening.

The applicable subheading for style 300918, Sweet Pirate, style 300900, Roller Disco Babe, style 300926, Wicked Sorcerer, and style 300927, Wicked Sorceress, 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 350490, Ballerina Beauty, without a correct sample of the costume. Should you still wish a ruling on this costume, please provide the correct costume sample along with a new ruling request and 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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