The tariff classification of costumes from Hong Kong.

N005249 January 24, 2007 CLA-2-95:RR:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6104.43.2010 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 December 21, 2006, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling. You submitted the following textile costumes, which are being returned upon your request. Item 00720, Gridiron Goliath (Adult), is a textile costume set that consists of a top and a mask, with the top imparting the essential character. Although the top has styling (muscles), it has a flimsy neck and seams, a flimsy string tie closure and flimsy edges at the arms, bottom and closure. Item 00755/01636, South Seas Siren (Adult/Plus) consists of an adult dress and self-fabric belt. The dress is constructed of knit 100% polyester fabric with a portion of the front panels constructed of woven 100% polyester fabric. The knit fabric imparts the essential character of the dress. Although the dress has a flimsy neck, waist, inner seams and a raw bottom, it contains numerous styling features and a well-made lace-up front. It is not considered to be a flimsy costume, but a well-made costume. The costume will be imported in plus-size Style 01636. Item 00001, Pee Wee Pirate (Toddler), is a textile costume set that consists of a top and pants, with the top imparting the essential character. The costume is overwhelmingly flimsy, with flimsy construction of the neck and seams, a flimsy string tie closure and flimsy edges at the arms and bottom. Item 00827/00254/01641, Rouge Pirate (Adult/Child/Plus), is a textile costume set that consists of pants, belt, boot covers, an eye patch and other accessories, with the pants imparting the essential character. Although the pants have a well-made waist and a well-made embellishment, the pants have flimsy seams and flimsy edges at the ankles. Item 00051, Ahoy Matey (Toddler), is a textile costume set that consists of pants, belt, boot covers, an eye patch and other accessories, with the pants imparting the essential character. Although the pants have a well-made waist and a well-made embellishment, the pants have flimsy seams and flimsy edges at the ankles. The applicable subheading for item 00720, Gridiron Goliath (Adult), item 00001, Pee Wee Pirate (Toddler), item 00827/00254/01641, Rouge Pirate (Adult/Child/Plus), and item 00051, Ahoy Matey (Toddler), 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. The applicable subheading for items 00755 and 01636, South Sea Siren, will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ …blazers, dresses, skirts…knitted or crocheted: dresses: of synthetic fibers: other, women’s. The rate of duty will be 16% ad valorem. 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division