The tariff classification of costumes from China.

NY M86875 September 29, 2006 CLA-2-95:RR:NC:SP:225 M86875 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 8, 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 6801071 S, 6801072 M, 6801073 L, Side Kick, is a textile costume set that consists of a top and a fake leg, with the top imparting the essential character. Although the top has styling (leg piece), it has a flimsy neck and seams and flimsy edges at the arms, bottom and styling feature. Item 6801489 XL, 6801492 XXL, Viking King, is a textile costume set that consists of a shirt and a tunic, with the tunic imparting the essential character. Although the tunic has styling (gathering and multiple layer strip), it has a flimsy neck and seams and well-made edges at the bottom and styling strip. Item 6801428 S, 6801726 M, 6801727, Scarecrow, is a textile costume set that consists of pants, a shirt and a hood with attached hat, with the shirt imparting the essential character. Although the shirt has styling (sleeves), well-made elastics at the arms and well-made straw and trim embellishments, it has a flimsy neck and seams and flimsy edges at the bottom and styling (sleeves). The applicable subheading for item 6801071 S, 6801072 M, 6801073 L, Side Kick, item 6801489 XL, 6801492 XXL, Viking King, and item 6801428 S, 6801726 M, 6801727, Scarecrow, 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 6801067 S, Super Hero, 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. We are unable to rule on item 6801051 XL, Valkyerie, without the correct sample. Should you still wish a ruling on this costume, please submit the correct costume 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