The tariff classification of costumes from China.

NY L88479 November 18, 2005 CLA-2-95:RR:NC:SP:225 L88479 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 November 2, 2005, you requested a tariff classification ruling. You submitted photographs of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95. Style 02989 A & B/12989 A & B, Deluxe Ninja, is a textile costume that consists of a polyester knit fabric jumpsuit with ethylene vinyl acetate trim, a polyester knit fabric vest with foam padding and ethylene vinyl acetate trim and a hood made of polyester with an attached ethylene vinyl acetate mask. The jumpsuit imparts the essential character and, although it has two styling features (symbols on arms and legs), it has flimsy construction and flimsy edges. Style 02600/12600, Dragon Ninja, is a textile costume that consists of a polyester knit fabric jumpsuit and hood, a polyester knit fabric chest piece with foam padding and belt and ties, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made neck, it has flimsy construction of the waist and seams and all edges are flimsy. The applicable subheading for style 02989 A & B/12989 A & B, Deluxe Ninja, and style 02600/12600, Dragon Ninja, 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