The tariff classification of costumes from China.

NY L88412 October 31, 2005 CLA-2-95:RR:NC:SP:225 L88412 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of costumes from China. Dear Mr. Williams: In your letter dated October 25, 2005, you requested a tariff classification ruling. You submitted photographs of costumes, which meet the flimsy, non-durable requirements for classification in Chapter 95. Style 02167/12167, Fuzzy Fox, is a textile costume that consists of a brown polyester knit plush jumpsuit and an ethylene vinyl acetate brown fox mask, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (stomach and tail), it has flimsy construction and a flimsy hook and loop closure. Style 02544/12544, Fuzzy Fluffy Bunny, is a textile costume that consists of a white polyester woven plush jumpsuit, a polyester woven white hood, a plastic headpiece and polyester woven shoe toppers, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (stomach and tail), it has flimsy construction and a flimsy hook and loop closure. Style 02711/12711, Fuzzy Lion, is a textile costume that consists of a yellow polyester knit plush jumpsuit, a polyester knit yellow headpiece and polyester yellow shoe toppers, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (stomach and tail), it has flimsy construction and a flimsy hook and loop closure. Style 02714/12714, Fuzzy Piglet, is a textile costume that consists of a pink polyester knit plush jumpsuit, a polyester knitted pink headpiece and polyester pink shoe toppers, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (stomach and tail), it has flimsy construction and a flimsy hook and loop closure. The applicable subheading for style 02167/12167, Fuzzy Fox, style 02544/12544, Fuzzy Fluffy Bunny, style 02711/12711, Fuzzy Lion, and style 02714/12714, Fuzzy Piglet, will be will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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. 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