The tariff classification of costumes from China.

NY M83296 June 2, 2006 CLA-2-95:RR:NC:SP:225 M83296 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Geoffrey Greenberg Creative Design Int’l Ltd. 207-208 East Pennsylvania Blvd. Feasterville, PA 19053 RE: The tariff classification of costumes from China. Dear Mr. Greenberg: In your letter dated May 22, 2006, you requested a tariff classification ruling. You have requested a ruling on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request. Item 89247, Barbie 12 Dancing Princess Dress, is a textile costume comprised of a dress. Although the dress has five styling features (sleeve, ruffles and multiple layer skirt, front and sleeve), one well-made edge and three well-made embellishments (fabric and beads on arm, rick rack and a ribbon), it has a flimsy neck, waist and seams, flimsy thin elastics at the arms and the top of the back, a flimsy hook and loop tab closure, and flimsy edges at the arms, hem (on all layers except one) and closure. Item 61778, Disney Princess Fairy Dress-Up Set, is a textile costume set that consists of a top, skirt, wings, shoes and a headband, with the top imparting the essential character. Although the dress has styling (sleeves), well-made edges at the arms and two well-made embellishments (brooch and beads), it has a flimsy neck and seams, flimsy thin elastics at the front, a flimsy hook and loop tab closure and flimsy edges at the hem and closure. The applicable subheading for item 89247, Barbie 12 Dancing Princess Dress, and item 61778, Disney Princess Fairy Dress-Up Set, 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. 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