The tariff classification of styles #527, Gorgeous Goth Adult, #5578, Belle Deluxe Adult, #9137, Sparkle Witch Adult, #3180, Voluptuous Vampire, and style 9416, Mysterious Witch, from China

N018623 October 23, 2007 CLA-2-95:OT: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 #527, Gorgeous Goth Adult, #5578, Belle Deluxe Adult, #9137, Sparkle Witch Adult, #3180, Voluptuous Vampire, and style 9416, Mysterious Witch, from China Dear Ms. Guzman: In your letter dated October 9, 2007, you requested a tariff classification ruling on the following flimsy costumes, which are being returned upon your request. Style #527, Gorgeous Goth Adult, is a flimsy textile costume set that consists of a dress and a fake necklace, with the dress imparting the essential character. Although the dress has three styling features and three embellishments, it has a loose overlock neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure and loose overlock stitched edges at the arms, hem and closure. Style #5578, Belle Deluxe Adult, is a flimsy textile costume set that consists of a dress and glovelettes, with the dress imparting the essential character. Although the dress has three styling features and five well-made embellishments, it has a loose overlock neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure and loose overlock stitched edges at the arms, closure, two bottom layers and a styling feature. Style #9137, Sparkle Witch Adult, is a flimsy textile costume set that consists of a dress and hat, with the dress imparting the essential character. Although the dress has two styling features and one well-made embellishment, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure, thin elastics and loose overlock stitched edges at the arms, closure, sleeve and two bottom layers. Style #3180, Voluptuous Vampire, style 9416, Mysterious Witch, are two flimsy textile costume sets that have essentially the same construction, with the Mysterious Witch having a hat instead of the Vampire’s collar. Both costumes have a styling feature, a well-made edge at the styling feature and two well-made embellishments, but have loose overlock stitched necks and seams, loose single straight stitched waists, flimsy hook and loop tab closures and loose overlock stitched edges at the arms, bottom and closure. The applicable subheading for styles #527, Gorgeous Goth Adult, #5578, Belle Deluxe Adult, #9137, Sparkle Witch Adult, #3180, Voluptuous Vampire, and style 9416, Mysterious Witch, 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