The tariff classification of costumes from China.

NY M86876 September 29, 2006 CLA-2-95:RR:NC:SP:225 M86876 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 6891027 S, 6891028 M, 6891029 L, Lace Witch, is a textile costume set that consists of a dress, overskirt and a hat, with the dress imparting the essential character. Although the dress has raglan sleeves and well-made seams, it has a flimsy neck, flimsy thin elastics at the arms and flimsy edges at the bottom. Item 6891042 S, 6891043 M, 6891044 L, Moon Star Witch, is a textile costume set that consists of a dress, overskirt and a hat, with the dress imparting the essential character. Although the dress has styling (cuffs), a well-made neck and well-made seams, it has a flimsy waist, a flimsy string tie closure, flimsy edges at the bottom and closure and flimsy moon and star embellishments. Item 6801601 S, 6801602 M, 6801603 L, 6891051 S, 6891052 M, 6891053L, Skull Robe, is a textile costume comprised of a robe with an attached hood. Although the robe has a well-made neck and seams and well-made trim embellishments at the arms and collar, it has a flimsy waist and flimsy edges at the arms, bottom and hood. Item 6801626 S, 6801627 M, 6801628 L, Little Black Witch Dress, is a textile costume set that consists of a dress and a hat, with the dress imparting the essential character. Although the dress has styling (bust line and a multiple layer front), well-made ribbon edges and a well-made belt embellishment, it has a flimsy neck and seams and flimsy edges at the arms and bottom. The applicable subheading for item 6891027 S, 6891028 M, 6891029 L, Lace Witch, item 6891042 S, 6891043 M, 6891044 L, Moon Star Witch, item 6801601 S, 6801602 M, 6801603 L, 6891051 S, 6891052 M, 6891053L, Skull Robe, and item 6801626 S, 6801627 M, 6801628 L, Little Black Witch Dress, 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”). 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