The tariff classification of flimsy costumes from China.

N008934 April 18, 2007 CLA-2-95:RR:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Maria Johnson Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of flimsy costumes from China. Dear Ms. Johnson: In your letter dated March 19, 2007, you requested a tariff classification ruling. You submitted the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request. Style 6703MA, Aurora, is a textile costume set that consists of a dress and a headpiece, with the dress imparting the essential character. Although the dress has two styling features and three well-made embellishments, it has a flimsy neck, a flimsy and loose single straight stitch waist, flimsy loose stitch seams, a flimsy string tie closure and flimsy loose overlock stitching at the arms, bottom and closure edges. Style 6670, Stewie, is a textile costume set that consists of a jumpsuit, a headpiece and plastic buttocks, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features, it has a flimsy neck, a flimsy and loose single straight stitch waist, flimsy loose stitch seams, flimsy hook and loop tabs (top and bottom) and flimsy loose overlock stitching at the arms, ankles and closure edges. The applicable subheading for style 6703MA, Aurora, and style 6670, Stewie, 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”). Style 6700MA, Cinderella, style 6702MA, Belle, and style 7310, Aurora Extra Value, will be ruled upon under separate cover under New York ruling N009689. 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