The tariff classification of costumes from Hong Kong.

NY M86714 September 22, 2006 CLA-2-95:RR:NC:SP:225 M86714 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong. Dear Mr. Gomez: In your letter dated September 10, 2006, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling. You submitted the following textile costumes, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request. Item M00234, Pirate Girl, is a textile costume set that consists of a polyester dress, belt, cuff, and headband, with the dress imparting the essential character. Although the dress has raglan sleeves, hangar loops and multiple layer skirt styling, it has a flimsy neck, waist and seams and flimsy edges at the arms and multiple layers of the skirt. Item M00712, Sexy Pirate Lady, is a textile costume set that consists of a dress, a headband, a belt and cuff, with the dress imparting the essential character. Although the dress has raglan sleeves, hangar loops and multiple layer styling at the top and skirt, it has a flimsy neck, waist and seams, flimsy thin elastic at the arms and flimsy edges at the arms and multiple layers of the skirt and top. Item KM524 & KM216 (Child), KM526 (Adult), Regal Princess, is a textile costume set that consists of a dress and fake pearl necklace, with the dress imparting the essential character. Although the dress has a dropped waist, sleeve styling, hanger loops and well-made rick rack embellishment, it has a flimsy neck, waist and seams and flimsy edges at the arms, bottom and sleeve styling feature. Item M00703, Scally Wag, is a textile costume set that consists of a polyester top, pants, a headband, a belt and cuff, with the top imparting the essential character. Although the top has raglan sleeves, a well-made grommet closure, well-made edges at the closure, and hanger loops, it has a flimsy neck and seams and flimsy edges at the arms and bottom. The applicable subheading for item M00234, Pirate Girl, iem M00712, Sexy Pirate Lady, item KM524 & KM216 (Child), KM526 (Adult), Regal Princess, and item M00703, Scally Wag, 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”). We are unable to rule on item M00209, Dark Angel, without the correct sample. 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