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

N003853 December 8, 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, Hong Kong and Vietnam. Dear Ms. Perry: In your letter dated November 27, 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 300901, Babydoll Fairy, is a textile costume that consists of a dress, an overskirt and wings, with the dress imparting the essential character. Although the dress has styling (a bust line), a well-made neck and a well-made waist, it has flimsy seams, flimsy thin elastics at the arms and flimsy edges at the arms and bottom. Style 350488, Flower Fairy, is a textile costume set that consists of a jumpsuit, wings, an apron and a headband, with the jumpsuit imparting the essential character. Although the jumpsuit has styling (multiple layer sleeve), a well-made waist and well-made sewn-in flower embellishments, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the styling feature. Style 300912, Winged Witch, is a textile costume set that consists of a dress, a belt and a witch hat, with the dress imparting the essential character. Although it has styling (multiple layer slit sleeves), it has a flimsy neck and seams, a flimsy string tie closure and flimsy edges at the arms, bottom and styling feature. Style 300895, Dancing Queen, is a textile costume comprised of a dress. Although the dress has styling (a bust line), it has a flimsy neck and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure. Style 300908, Queen of the Nile, is a textile costume set that consists of a dress, a collar, a belt, a wrap and a headpiece, with the dress imparting the essential character. Although the dress has a well-made neck, it has flimsy seams and well-made edges at the arms and bottom. The applicable subheading for style 300901, Babydoll Fairy, style 350488, Flower Fairy, style 300912, Winged Witch, style 300895, Dancing Queen, and style 300908, Queen of the Nile, 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