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

NY M83071 May 3, 2006 CLA-2-95:RR:NC:SP:225 M83071 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, Hong Kong and Vietnam. Dear Ms. Perry: In your letter dated April 20, 2006, you requested a tariff classification ruling. You have requested a ruling on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request. Style 350470, Magical Fairy, is a textile costume set that consists of a dress, wings and an overskirt, with the dress imparting the essential character. Although the dress has 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 350479, Mummy, is a textile costume comprised of a jumpsuit that has flimsy construction and flimsy edges. Style 350465, Child Zombie Cape, is a textile costume comprised of a cape that has flimsy construction and flimsy edges. The applicable subheading for style 350470, Magical Fairy, style 350479, Mummy, and style 350465, Child Zombie Cape, 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, National Commodity Specialist Division