The tariff classification of costumes from China.

NY L89194 December 28, 2005 CLA-2-95:RR:NC:SP:225 L89194 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Lane Fragomeli Paper Magic Group 345 Seventh Avenue, 6th Floor New York, NY 10019 RE: The tariff classification of costumes from China. Dear Mr. Fragomeli: In your letter dated November 7, 2005, and received on December 14, 2005, you requested a tariff classification ruling. You submitted the following costumes, which meet the flimsy, non-durable requirements and are being returned per your request: Item numbers 6808782/6808595/6808596, Ghost Groom, are various sizes of a textile costume that consists of a polyester vinyl jacket, pants, skirt, vest and hat, with the jacket imparting the essential character. The jacket has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and flimsy edges at the arms, hem and collar. Item numbers 6808699/6808700/6808701, Cutlass the Pirate, are various sizes of a textile costume that consists of a vinyl and cotton coat, a hat and scarf, with the coat imparting the essential character. Although the coat has well-made multiple layer styling of the collar, well-made edges at the closure and collar and well-made embellishments (buttons and ric rack), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and flimsy edges at the arms and hem. Item numbers 6808792/6808575/6808576, Hercules, are various sizes of a textile costume that consists of a polyester tunic, a belt, a chest plate, shin guards, gauntlets and a leaf crown, with the tunic imparting the essential character. Although the tunic has well-made trim embellishment, it has flimsy construction of the neck, waist and seams and flimsy edges at the arms, hem and closure. Item numbers 6808794/6808579/6808580, Zeus, are various sizes of a textile costume that consists of polyester toga, a drape, a leaf crown, a chest plate and gauntlets, with the toga imparting the essential character. Although the toga has well-made construction of the waist and a well-made trim embellishment, it has flimsy construction of the neck and seams and flimsy edges at the arms and hem. Item numbers 6808702/6808703/6808704, Dr. Insano, are various sizes of a textile costume that consists of a polyester jacket, a mask, a syringe and a tube of blood, with the jacket imparting the essential character. Although the jacket has a closure with well-made buckets, it has flimsy construction of the neck and seams. The applicable subheading for item numbers 6808782/6808595/6808596, Ghost Groom, item numbers 6808699/6808700/6808701, Cutlass the Pirate, item numbers 6808792/6808575/6808576, Hercules, item numbers 6808794/6808579/6808580, Zeus, and item numbers 6808702/6808703/6808704, Dr. Insano, 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