The tariff classification of style SVI-08400, Ghost Pirate Captain Costume, and style SVI-08488, Wolfman Costume, from China

N026067 April 18, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Annalee Mintz Seasonal Visions International 1919 Peralta St. Oakland, CA 94607 RE: The tariff classification of style SVI-08400, Ghost Pirate Captain Costume, and style SVI-08488, Wolfman Costume, from China Dear Ms. Mintz: In your letter dated April 4, 2008, you requested a tariff classification ruling. Style SVI-08400, Ghost Pirate Captain Costume, is a flimsy textile costume set that consists of a jacket, a top, a hat with attached fake hair, boot covers, etc., with the jacket imparting the essential character. Although the jacket has a styling feature and a well-made embellishment, it has a loose overlock stitched neck and seams and raw or loose overlock stitched edges at the arms, bottom, closure and styling feature. Style SVI-08488, Wolfman Costume, is a flimsy textile costume set that consists of a top, pants, furry boot covers and furry paws, with the top imparting the essential character. Although the top has two styling features, a well-made neck and a well-made embellishment, it has loose overlock stitched seams, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, bottom, closure and collar. The applicable subheading for style SVI-08400, Ghost Pirate Captain Costume, and style SVI-08488, Wolfman Costume, 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