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

N002962 November 15, 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 and Hong Kong and Vietnam. Dear Ms. Perry: In your letter dated October 25, 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 300924, Midnight Angel, is a textile costume set that consists of a dress, a belt and wings, with the dress imparting the essential character. Although the dress has styling (raglan sleeves), it has a flimsy neck and seams and flimsy edges at the arms and bottom. Style 400229, Captain Stubbing, is a textile costume set that consists of a top, shorts and a hat, with the top imparting the essential character. Although the top has styling (shoulder pieces), a well-made neck and well-made button embellishments, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom, closure and styling feature edge. Style 400231, Cruise Director, Julie McCoy, is a textile costume that consists of a top, a wig and a skirt, with the top imparting the essential character. Although the top has styling (shoulder pads and pocket lapels) and well-made edges at the collar and pockets, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure. Style 400230, Isaac the Bartender, is a textile costume set that consists of a top, a wig, a mustache and a tie, with the top imparting the essential character. Although the top has styling (shirt front), a well-made neck, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom, closure and shirt front. Style 400227, I Love Lucy Queen of the Gypsies, is a textile costume set that consists of a dress, an overskirt, a tambourine, makeup and a necklace, with the dress imparting the essential character. Although the dress has styling (bottom ruffle), a well-made waist and three well-made embellishments (trim), it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure. The applicable subheading for style 300924, Midnight Angel, style 400229, Captain Stubbing, style 400231, Cruise Director, Julie McCoy, style 400230, Isaac the Bartender, style 400227, I Love Lucy Queen of the Gypsies, 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