The tariff classification of costumes from Hong Kong.

NY M86788 September 20, 2006 CLA-2-95:RR:NC:SP:225 M86788 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 M00236, Convict, is a textile costume set that consists of a polyester top, pants and a hat, with the top imparting the essential character. The top has a flimsy neck and seams and flimsy edges at the arms and bottom. Item M00216, Just Devilish, is a textile costume set that consists of a polyester dress, a headband with horns, a belt and a choker, with the dress imparting the essential character. Although the dress has raglan sleeves, it has a flimsy neck, waist and seams and flimsy edges at the arms and bottom. Item KM321, Jazzy Witch, is a textile costume set that consists of a polyester top, a skirt, a hat and a belt, with the top imparting the essential character. Although the top has a well-made neck (obscured neckline), it has flimsy seams, flimsy edges at the arms and hem and a flimsy tacked marabou embellishment at the neck. Item M00202, Witch, is a textile costume set that consists of a polyester dress, a witch hat, socks and fake nails, with the dress imparting the essential character. Although the dress has raglan sleeves, it has a flimsy neck and seams and flimsy edges at the arms and bottom. Item M00204, Black Cat, is a textile costume set that consists of a polyester top, pants with an attached tail and a headband with ears, with the top imparting the essential character. Although the top has a well-made neck (obscured neckline) and well-made edges at the arms, it has flimsy seams, flimsy edges at the bottom and a flimsy tacked marabou embellishment at the neck. The applicable subheading for item M00236, Convict, item M00216, Just Devilish, item KM321, Jazzy Witch, item M00202, Witch, and item M00204, Black Cat, 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