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

NY M83449 May 17, 2006 CLA-2-95:RR:NC:SP:225 M83449 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 May 9, 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 300777, Geisha, is a textile costume set that consists of a dress and a belt, with the dress imparting the essential character. Although the dress has a styling feature (multiple layer collar) and a well-made neck, it has flimsy seams, a flimsy hook and loop tab and flimsy edges at the arms, hem and closure. Style 350378, Fanciful Fairy, is a textile costume set that consists of a dress and wings, with the dress imparting the essential character. Although the dress has two styling features (raglan sleeves and a multiple layer skirt) and well-made embellishments of ribbon flowers and sequins, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. The applicable subheading for style 300777, Geisha, and style 350378, Fanciful Fairy, 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