The tariff classification of flimsy costumes from China.

N011925 June 4, 2007 CLA-2-95: RR:NC: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 May 16, 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 857FEL, Spellbound, is a textile costume set that consists of a top, a skirt and a witch hat, with the top imparting the essential character. Although the top has three styling features, it has a flimsy and loose visible overlock stitched neck and seams, flimsy thin elastics at the top, a flimsy hook and loop tab closure and flimsy edges at the closure. Style 856, Widow Maker, is a textile costume set that consists of a dress, detachable legs and a hat, with the dress imparting the essential character. Although the dress has two styling features, it has a flimsy and loose visible overlock stitched neck, a flimsy and loose single stitched waist, flimsy and loose visible overlock stitched seams, flimsy thin elastics at the top, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure. Style 177, Medusa, is a textile costume set that consists of a dress, a snake headpiece and a snake armband with the dress imparting the essential character. Although the dress has two styling features and two well-made embellishments, it has a flimsy and loose visible overlock stitched neck, a flimsy and loose single stitched waist, flimsy and loose visible overlock stitched seams, a flimsy hook and loop tab closure and flimsy edges at the arms, shoulder drape, bottom and closure. The applicable subheading for style 857FEL, Spellbound, style 856, Widow Maker, and style 177, Medusa, 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division