The tariff classification of Styles 7207, Cruella De Vil (Adult), 7209, Maleficent (Adult), 50070, Oscar the Grouch (Adult), 50396, Dragon Slayer (Child), and style 50409, Wrath Warrior (Child), from China

N041897 October 21, 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 7207, Cruella De Vil (Adult), 7209, Maleficent (Adult), 50070, Oscar the Grouch (Adult), 50396, Dragon Slayer (Child), and style 50409, Wrath Warrior (Child), from China Dear Ms. Guzman: In your letter dated October 10, 2008, you requested a tariff classification ruling on the following flimsy costumes, which are being returned upon your request. Style 7207, Cruella De Vil (Adult), is a polyester costume that consists of a dress, a capelet, a belt, gloves and a wig, with the dress imparting the essential character. The dress is overwhelmingly flimsy, with a loose overlock stitched neck and seams, a loose single straight stitched waist, a hook and loop tab closure and loose overlock stitched and/or raw edges at the arms, hem and closure. Style 7209, Maleficent (Adult), is a polyester costume that consists of a dress, a cape and a hood, with the dress imparting the essential character. The dress is overwhelmingly flimsy, with a loose overlock stitched neck and seams, a loose single straight stitched waist, thin elastics, and loose overlock stitched and/or raw edges at the arms and hem. Style 50070, Oscar the Grouch (Adult), is a polyester costume that consists of a robe attached to a “garbage can” and a headpiece, with the robe imparting the essential character. Although the robe has two styling features, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a hook and loop tab closure and loose overlock stitched and/or raw edges at the arms and closure. Style 50396, Dragon Slayer (Child), is a polyster costume that consists of a jumpsuit, hip armor, gauntlets and a fake helmet, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a hook and loop tab closure and loose overlock stitched and/or raw edges at the arms, ankles and closure. Style 50409, Wrath Warrior (Child), is a polyester costume that consists of a jumpsuit, a helmet, gauntlets and epaulettes, with the jumpsuit imparting the essential character. Although the jumpsuit has a multilayer top and pants and a cross belt at the top, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a hook and loop tab closure and loose overlock stitched and/or raw edges at the arms, ankles, closure and a styling feature. The applicable subheading for Styles 7207, Cruella De Vil (Adult), 7209, Maleficent (Adult), 50070, Oscar the Grouch (Adult), 50396, Dragon Slayer (Child), and style 50409, Wrath Warrior (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