The tariff classification of styles 9134, Sassy Sorceress and style numbers 1959, 1967, 1968, Dragon Geisha Blue/Pink/Lime from China

N016963 September 13, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Luz Guzman Disguise, Inc., 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of styles 9134, Sassy Sorceress and style numbers 1959, 1967, 1968, Dragon Geisha Blue/Pink/Lime from China Dear Mr. Guzman: In your letter dated September 7, 2007, you requested a tariff classification ruling on the following flimsy costumes, which are being returned upon your request. Style 9134, Sassy Sorceress, is a textile costume set that consists of a dress, a hat, a petticoat and a capelet, with the dress imparting the essential character. Although the dress has two styling features and two well-made embellishment, it has a loose overlock stitched neck, a loose single straight stitched waist, loose overlock stitched seams, a flimsy hook and loop tab closure and loose overlock stitched edges at the arms, bottom and two closures. Style numbers 1959, 1967, 1968, Dragon Geisha Blue/Pink/Lime is a textile costume set that consists of a dress, a belt, a fan and chopsticks, with the dress imparting the essential character. Although the dress has a styling feature and a well-made neck, it has a loose single straight stitched waist, loose overlock stitched seams, a flimsy hook and loop tab closure and loose overlock stitched edges at the arms, ankles and closure. The applicable subheading for styles 9134, Sassy Sorceress and style numbers 1959, 1967, 1968, Dragon Geisha Blue/Pink/Lime 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