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

NY M81501 March 23, 2006 CLA-2-95:RR:NC:SP:225 M81501 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 March 15, 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. Style number 390303, Sinister Cemetery Cape (Adult), is a costume comprised of a faded black cape with a latex collar imprinted with skulls and bones. Although the cape has a well-made styling feature (collar wider than 5”) and well-made construction of the neck, it has flimsy construction of the seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure. Style number 300780, Tattered Pirate (Adult), is a costume set that consists of a tattered white shirt, a pair of brown, yellow and green striped pants, a headscarf and a sash, with the shirt imparting the essential character. Although the shirt has well-made construction of the neck, it has flimsy construction of the seams and flimsy edges at the arms, hem and closure. Style number 350401, Butterfly Princess (Toddler), is a costume set that consists of a pink dress, a pair of wings and a gold apron, with the dress imparting the essential character. Although the dress has two well-made styling features (voluminous fabric and a two layer skirt) and well-made construction of the waist, it has flimsy construction of the neck and seams and flimsy edges at the hem. Style number 300873, Tattered Pirate Shirt (Adult), is a costume comprised of a tattered white shirt. Although the shirt has well-made construction of the neck, it has flimsy construction of the seams and flimsy edges at the arms, hem and closure. The applicable subheading for style number 390303, Sinister Cemetery Cape (Adult), style number 300780, Tattered Pirate (Adult), style number 350401, Butterfly Princess (Toddler), and style number 300873, Tattered Pirate Shirt (Adult), 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 number 300843, Evil Fairy (Adult) 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division