The tariff classification of costumes from China.

NY M86744 September 28, 2006 CLA-2-95:RR:NC:SP:225 M86744 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 7, 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 6801239 2t - 6801243 3t&4t, Scratches the Cat, is a textile costume comprised of a cape with an attached hood. Although the cape has a styling feature (ears), well-made edges at the ears and well-made trim embellishment at the hood and bottom, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms and closure. Item 6801180 S, 6801181 M, 6801182 L, Tatters the Ghost, is a textile costume set that consists of a dress, overskirt and hooded robe, with the hooded robe imparting the essential character. Although the robe has styling (arm attachment) and a well-made neck, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, closure and hood. Item 6801425 2t, 6801426 3t&4t, Witchy Boo, is a textile costume set that consists of a poncho and a hat, with the poncho imparting the essential character. Although the poncho has multiple layer trim styling on the bottom, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the closure and hood. Item 6801423 2T, 6801424 3t&4t, Pinky Cat, is a textile costume comprised of a poncho with a hood. Although the poncho has a styling feature (ears), well-made edges at the ears and well-made trim embellishment at the hood and bottom, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms and closure. The applicable subheading for item 6801239 2t - 6801243 3t&4t, Scratches the Cat, item 6801180 S, 6801181 M, 6801182 L, Tatters the Ghost, item 6801425 2t, 6801426 3t&4t, Witchy Boo, and item 6801423 2t, 6801424 3t&4t, Pinky Cat, 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/. We are unable to rule on item 6801379 S, 6801349 M, 6801355 L, Chicken Cordon Bleu, because the item is not considered a costume but instead is considered a normal article of wearing apparel and not handled by this office. Should you still wish a ruling on this article, please submit the article on a separate ruling request along with the material that we have returned to you. 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