The tariff classification of styles B-1380-01, Reaper, B-1506-00, Black Ninja, B-0768-01, Ninja, and style B-1619-00, Ninja, from Taiwan

N020108 November 28, 2007 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Christian Lee Handerson Handicraft MFG. CO 11 F/6, No.2, Jian-Ba Road Chung-Ho, Taipei, Taiwan RE: The tariff classification of styles B-1380-01, Reaper, B-1506-00, Black Ninja, B-0768-01, Ninja, and style B-1619-00, Ninja, from Taiwan Dear Ms. Lee: In your letter dated November 19, 2007, you requested a tariff classification ruling. Style B-1380-01, Reaper, is a flimsy textile costume set that consists of a hooded robe and belt, with the robe imparting the essential character. Style B-1506-00, Black Ninja, is a flimsy textile costume set that consists of a jumpsuit and a hood, with the jumpsuit imparting the essential character. Style B-0768-01, Ninja, is a flimsy textile costume set that consists of a top, pants, a hood, a belt and leg ties, with the top imparting the essential character. Style B-1619-00, Ninja, is a flimsy textile costume set that consists of a top, pants, a hood, a belt and leg ties, with the top imparting the essential character. Although each of the costumes has a styling feature, the preponderance of their elements is flimsy, including raw or loose overlock stitched necks and seams, loose single straight stitched waists, flimsy hook and loop tab closures and raw or loose overlock stitched edges at the styling features, arms, ankles and closures. The applicable subheading for styles B-1380-01, Reaper, B-1506-00, Black Ninja, B-0768-01, Ninja, and style B-1619-00, Ninja, 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