The tariff classification of costumes from China.

NY M86743 September 29, 2006 CLA-2-95:RR:NC:SP:225 M86743 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 September 6, 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 6801737 S, 6801738 M, 6801739 L, Tooth Fairy, is a textile costume set that consists of a leotard, a skirt and leg ribbons, with the leotard imparting the essential character. Although the leotard has a styling feature and a well-made edge at the styling feature, it has a flimsy neck, waist and seams and flimsy edges at the arms and ankles. Item 6801517 S, 6801518 M, 6801519 L, 6801076XL & 6801077XXL, Vampire, is a textile costume set that consists of a shirt, a cape and a collar, with the cape imparting the essential character. Although the cape has a collar wider than 5” and a well-made neck, it has flimsy seams, a flimsy string tie closure and flimsy edges at the bottom and closure. Item 6801589 S, 6801591 M, 6801593 L, 68013672T, 68013683T&4T, Construction Worker, is a costume set that consists of a T-shirt, a vest and a helmet, with the vest imparting the essential character. Since the vest imparts the essential character and is made of vinyl, not textile, the costume cannot be classified in Chapter 61 or 62 as a textile article and the Rubies Court Case requirements do not apply. Therefore, the costume will be classified in Chapter 95. The applicable subheading for item 6801737 S, 6801738 M, 6801739 L, Tooth Fairy, item 6801517 S, 6801518 M, 6801519 L, 6801076XL & 6801077XXL, Vampire, and item 6801589 S, 6801591 M, 6801593 L, 68013672T, 68013683T&4T, Construction Worker, 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 6801527 S, Black Sheep, and item 6801718 S, Gargoyle Fiend, without the correct sample. Should you still wish a ruling on this costume, please submit the correct costume 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