The tariff classification of styles 5036, Minnie Mouse (Child), 6393, Lightning McQueen Pit Crew (Child), 7146, Spectacular Spider-Man (Child), 7148, Handy Manny (Child), and style 7182, Optimus Prime (Child), from China

N028026 May 14, 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 5036, Minnie Mouse (Child), 6393, Lightning McQueen Pit Crew (Child), 7146, Spectacular Spider-Man (Child), 7148, Handy Manny (Child), and style 7182, Optimus Prime (Child), from China Dear Ms. Guzman: In your letter dated April 30, 2008, you requested a tariff classification ruling on the following flimsy costumes which is being returned upon your request. Style 5036, Minnie Mouse (Child), is a flimsy textile costume set that consists of a dress, a headband and a bow, with the dress imparting the essential character. Style 6393, Lightning McQueen Pit Crew (Child), is a flimsy textile costume set that consists of a jumpsuit, a cap and a fake headset, with the jumpsuit imparting the essential character. Style 7146, Spectacular Spider-Man (Child), is a flimsy textile costume set that consists of a jumpsuit and a mask, with the jumpsuit imparting the essential character. Style 7148, Handy Manny (Child), is a flimsy textile costume set that consists of a jumpsuit and a cap, with the jumpsuit imparting the essential character. Style 7182, Optimus Prime (Child), is a flimsy textile costume set that consists of a jumpsuit with attached chest and a mask, with the jumpsuit with attached chest imparting the essential character. Although all of these styles have styling features and/or well-made embellishments, the preponderance of their elements is flimsy. The samples are being returned upon your request. The applicable subheading for styles 5036, Minnie Mouse (Child), 6393, Lightning McQueen Pit Crew (Child), 7146, Spectacular Spider-Man (Child), 7148, Handy Manny (Child), and style 7182, Optimus Prime (Child), 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