The tariff classification of costumes from China.

NY M80258 February 7, 2006 CLA-2-95:RR:NC:SP:225 M80258 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 January 28, 2006, 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 6808416, 6808417, 6804226, 6804227 and 6804201-206, Cheerleader, are ten sizes of a textile costume set that consists of a top, a skirt, arm warmers and pom-poms, with the top imparting the essential character. Although the top has well-made construction of the neck (capping), it has flimsy construction of the seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. Item numbers 6808672-674, Prom Queen 1983, are three sizes of a textile costume set that consists of a dress, overskirt, a sash and a tiara, with the dress imparting the essential character. Although the dress has two well-made styling features (dropped waist and gathering), well-made construction of the neck (capping) and a well-made embellishment (sequins), it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. Item numbers 6804223-225, Robot, are three sizes of a textile costume set that consists of a top, a jumpsuit, a helmet and gloves, with the top imparting the essential character. The top has flimsy construction of the neck and seams and a flimsy hook and loop tab closure. Item numbers 6808791, 6807861 and 6807862, Operation, are three sizes of a textile costume set that consists of a jumpsuit, a mask, a hoop, a card, and self-adhesive tabs, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made construction of the waist, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure. Item numbers 6808772, 6807863 and 6807864, Twister, are three sizes of a textile costume set that consists of a dress and a spinner hat, with the dress imparting the essential character. Although the dress has well-made construction of the neck (capping) and a well-made embellishment (a belt), it has flimsy construction of the seams, a flimsy string tie closure and flimsy edges at the arms, hem and closure. The applicable subheading for item numbers 6808416, 6808417, 6804226, 6804227 and 6804201-206, Cheerleader, item numbers6808672-674, Prom Queen 1983, item numbers 6804223-225, Robot, item numbers 6808791, 6807861 and 6807862, Operation, and item numbers 6808772, 6807863 and 6807864, Twister, 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. 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