The tariff classification of costumes from China.

NY M82477 April 17, 2006 CLA-2-95: RR: NC: SP: 225 M82477 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Maria Johnson Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of costumes from China. Dear Ms. Johnson: In your letter dated April 3, 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. Style 1599, Leopard, is a flimsy textile costume set that consists of a jumpsuit, a tail and a headpiece, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made construction of the neck and well-made edges at the arms, it has flimsy construction of the seams, a flimsy hook and loop tab closure and flimsy edges at the ankles and closure. Style 1591, Hobo Clown, is a flimsy textile costume set that consists of a jumpsuit and a hat, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (bow tie and suspenders), well-made construction of the neck, well-made edges at the tie, and well-made button embellishments at the top and bottom, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles, closure and suspenders. Style 7312, Ariel, is a flimsy textile costume set comprised of a dress. Although the dress has a styling feature (fins) and two well-made embellishments (broach and rick rack), it has flimsy construction of the neck, waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop closure and flimsy edges at the arms, hem and closure. Style 6371, Red Ranger Extra Value, is a flimsy textile costume set that consists of a bodysuit, a mask and a cape, with the bodysuit imparting the essential character. Although the bodysuit has well-made construction of the neck, it has flimsy construction of the waist and seams and all edges are flimsy. Style 2038, Tigress, is a flimsy textile costume set that consists of a bodysuit, a headpiece and a tail, with the bodysuit imparting the essential character. The bodysuit has flimsy construction and all edges are flimsy. The applicable subheading for style 1599, Leopard, style 1591, Hobo Clown, style 7312, Ariel, style 6371, Red Ranger Extra Value, and style 2038, Tigress, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTUS), 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