The tariff classification of styles M00261, Sleeping Beauty, M00265/M00259, Inmate/Maniac, M00241, Race Car Driver, M00267, Zombie, and style M00263, Shrieking Phantom from China

N016798 September 11, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of styles M00261, Sleeping Beauty, M00265/M00259, Inmate/Maniac, M00241, Race Car Driver, M00267, Zombie, and style M00263, Shrieking Phantom from China Dear Mr. Gomez: In your letter dated September 5, 2007, on behalf of California Costumes Inc., you requested a tariff classification ruling. Style M00261, Sleeping Beauty is a textile costume set that consists of a dress and tiara, with the dress imparting the essential character. Although the dress has two styling features, a well-made styling edge and two well-made embellishments, it has a flimsy and loose overlock stitched neck, a flimsy and loose single straight stitched waist, flimsy and loose overlock stitched seams, a flimsy hook and loop tab closure and raw edges at the arms, bottom and closure. Style M00265/M00259, Inmate/Maniac, are two styles of a textile costume comprised of a jumpsuit. Although the jumpsuit has a well-made neck and a well-made embellishment, it has a flimsy and loose single straight stitched waist, flimsy and loose overlock stitched seams, a flimsy hook and loop tab closure and flimsy and loose overlock stitched edges at the arms, ankles, closure and collar. Style M00241, Race Car Driver, is a textile costume set that consists of a jumpsuit, a belt and a helmet, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made neck, it has a flimsy and loose single straight stitched waist, flimsy and loose overlock stitched seams, a flimsy hook and loop tab closure, flimsy and loose overlock stitched edges at the collar and raw edges at the arms, ankles and closure. Style M00267, Zombie, is a textile costume set that consists of a top and a mask, with the top imparting the essential character. Although the top has a styling feature and a well-made embellishment, it has a flimsy and loose overlock stitched neck, flimsy and loose overlock stitched seams, a flimsy hook and loop tab closure, raw edges at the arms, closure and two collar layers and flimsy and loose overlock stitched edges at the bottom. Style M00263, Shrieking Phantom, is a textile costume set that consists of a robe, a belt and a mask, with the robe imparting the essential character. Although the robe has a well-made neck, it has flimsy and loose overlock stitched seams and raw edges at the arms, bottom and hood. The applicable subheading for styles M00261, Sleeping Beauty, M00265/M00259, Inmate/Maniac, M00241, Race Car Driver, M00267, Zombie, and style M00263, Shrieking Phantom 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