The tariff classification of styles 1314, Sexy Samurai (Adult), 2478, Sassy Devil (Adult), 3646, Tavern Wench (Adult), 9127, Sienna Rose Witch (Adult), and style 31007, Witch (Adult Plus), from China

N023543 February 28, 2008 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 1314, Sexy Samurai (Adult), 2478, Sassy Devil (Adult), 3646, Tavern Wench (Adult), 9127, Sienna Rose Witch (Adult), and style 31007, Witch (Adult Plus), from China Dear Ms. Guzman: In your letter dated February 6, 2008, you requested a tariff classification ruling on flimsy costumes which are being returned upon your request. Style 1314, Sexy Samurai (Adult), is a flimsy textile costume set that consists of a dress, sleeves, a head wrap and a choker, with the dress imparting the essential character. Although the dress has a styling feature, a well-made elastic strip and two well-made embellishments, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, bottom and closure. Style 2478, Sassy Devil (Adult), is a flimsy textile costume set that consists of a dress, a corset and horns, with the dress imparting the essential character. Although the dress has three styling features, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, two flimsy hook and loop tab closures and raw or loose overlock stitched edges at the arms, bottom, closure and a styling feature. Style 3646, Tavern Wench (Adult), is a flimsy textile costume set that consists of a dress, a petticoat and a wig, with the dress imparting the essential character. Although the dress has two styling features, a well-made edge and a well-made embellishment, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, flimsy elastics, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, bottom, closure and a styling feature. Style 9127, Sienna Rose Witch (Adult), is a flimsy textile costume set that consists of a dress and a hat, with the dress imparting the essential character. Although the dress has a styling feature and four well-made embellishments, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, bottom and closure. Style 31007, Witch (Adult Plus), is a flimsy textile costume set that consists of a dress and a hat, with the dress imparting the essential character. Although the dress has a styling feature and two well-made embellishments, it has a loose overlock stitched neck, a loose single straight stitched waist, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, bottom, closure and a styling feature. The applicable subheading for styles 1314, Sexy Samurai (Adult), 2478, Sassy Devil (Adult), 3646, Tavern Wench (Adult), 9127, Sienna Rose Witch (Adult), and style 31007, Witch (Adult Plus), 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