The tariff classification of a flimsy costume from China.

N013439 June 29, 2007 CLA-2-95:RR:NC:N2:225 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 a flimsy costume from China. Dear Mr. Fragomeli: In your letter dated June 21, 2007, you requested a tariff classification ruling. You submitted the following costume, which meets the flimsy requirements for classification within Chapter 95 and is being returned upon your request. Item 79872374, Frank, is a textile costume set that consists of a woven polyester jacket with an attached hood and a pair of pants, with the jacket imparting the essential character. Although the jacket with an attached hood has two styling features and a well-made neck, it has visible and loose flimsy overlock stitching of the seams, flimsy edges at the arms, bottom closure, vest and collar, a flimsy bolt embellishment and two flimsy patch embellishments. The applicable subheading for item 79872374, Frank, 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 "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirement”). 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