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NY M82180

April 11, 2006

CLA-2-95:RR:NC:SP:225 M82180


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 March 17, 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 300889, Toothy Fairy (Adult), is a textile costume set that consists of a white top, white shorts, a headpiece, a pair of mesh white wings decorated with silver stars and a white tutu, with the top imparting the essential character. The top has flimsy construction of the neck and seams and flimsy edges at the arms and hem.

Style 350428, Modern Vampire (Child), is a textile costume set that consists of a black high-collared jacket decorated with glued-on white bats and a red vest, with the jacket imparting the essential character. Although the jacket has two styling features (multiple layer sleeves and a cape collar wider than 5 inches) and well-made construction of the neck, it has flimsy construction of the seams and flimsy edges at the arms, hem, closure and collar.

The applicable subheading for style 300889, Toothy Fairy (Adult), and style 350428, Modern Vampire (Child), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTUS), 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 350405, Spiderella Toddler Costume (Toddler), style 350408, Spider Witch (Child) and style 350413, Sweet Mermaid (Child) without the correct sample of the costume. Should you still wish a ruling on this costume, please submit the correct sample of this costume 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.


Robert B. Swierupski

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