The tariff classification of costumes from China.

NY M86095 August 29, 2006 CLA-2-95:RR:NC:SP:225 M86095 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Lane Fragomeli The Paper Magic Group 345 7th Avenue, 6th Floor New York, NY 10001 RE: The tariff classification of costumes from China. Dear Mr. Fragomeli: In your letter dated August 10, 2006, you requested a tariff classification ruling. You submitted the following costumes, which meet the flimsy requirements for classification within Chapter 95 and are being returned upon your request. Item 68014951X, 68014962X, Gothic Witch, is a textile costume set that consists of a dress and a hat, with the dress imparting the essential character. Although the dress has a styling feature (sleeve accent), well-made elastics at the arms, a well-made metal hook closure and well-made belt and ribbon embellishments, it has a flimsy neck and seams and flimsy edges at the arms, hem and sleeve accent. Item 68014991X, 68014572X, Head Nurse, is a textile costume set that consists of a dress, a waistband and a hat, with the dress imparting the essential character. Although the dress has a well-made neck and well-made front and collar ribbon embellishments, it has a flimsy waist and seams, a flimsy hook and loop closure and flimsy edges at the arms, hem and closure. Item 68014581X, 68014592X, French Maid, is a textile costume set that consists of a dress, an apron and a headpiece, with the dress imparting the essential character. Although the dress has well-made trim embellishments at the front, it has a flimsy neck, waist and seams, flimsy thin elastic at the arms, a flimsy hook and loop closure and flimsy edges at the hem and closure. The applicable subheading for item 68014951X, 68014962X, Gothic Witch, item 68014991X, 68014572X, Head Nurse, and item 68014581X, 68014592X, French Maid, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HSTUS), 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”). We are unable to rule on item 68014531X, 68014562X, Tavern Wench, without the correct sample of the costume. Should you still wish a ruling on this costume, please submit the correct sample along with the material that we have returned to you. 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