The tariff classification of costumes from China.

N003330 November 17, 2006 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of costumes from China. Dear Mr. Williams: In your letter dated October 30, 2006, you requested a tariff classification ruling. You have requested rulings on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned to you upon your request. Style B2016, Cleopatra, is a textile costume set that consists of a dress with belt, a cape and a headpiece, with the dress imparting the essential character. Although the dress has styling (a bust line and a belt) and a well-made neck, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure. Style B5052, Worldly Wizard, is a textile costume set that consists of a robe, a collar, a hat and a belt, with the robe imparting the essential character. Although the robe has a well-made neck, it has flimsy seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure. Style B5063, Devil, is a textile costume comprised of a hooded robe. Although the robe has a well-made neck, it has flimsy seams, a flimsy string tie closure and flimsy edges at the arms, bottom, closure and hood opening. Style D1038, Edgy Esmeralda, is a textile costume set that consists of styling (a bust line), well-made elastics at the arms and back and well-made trim embellishments, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the bottom and closure. Style A2094, Roman Knight, is a textile costume set that consists of a top, pants, a helmet and a chest plate, with the top imparting the essential character. Although the top has well-made arm guard embellishments, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure. The applicable subheading for style B2016, Cleopatra, style B5052, Worldly Wizard, style B5063, Devil, style D1038, Edgy Esmeralda, and style A2094, Roman Knight, 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