The tariff classification of Styles 6675, Elizabeth Pirate (Child), 50002, Flirty Flapper (Adult), and style # 50050, Can Can Cutie (Adult), from China

N042615 October 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 6675, Elizabeth Pirate (Child), 50002, Flirty Flapper (Adult), and style # 50050, Can Can Cutie (Adult), from China Dear Ms. Guzman: In your letter dated October 16, 2008, you requested a tariff classification ruling on the following flimsy costumes, which are being returned upon your request. Style 6675, Elizabeth Pirate (Child), is a flimsy polyester costume that consists of a shirt with an attached vest, pants, boot covers and a hat, with the shirt with an attached vest imparting the essential character. Although the shirt with attached vest has a multi-layer top and pockets, it has a loose overlock stitched neck and seams, thin elastics, a flimsy hook and loop tab closure and loose overlock stitched and/or raw edges at the arms, collar, hem and closure. Style 50002, Flirty Flapper (Adult), is a flimsy polyester costume that consists of a dress, a headpiece, gloves, a fake necklace and a fake bracelet, with the dress imparting the essential character. Although the dress has off-the-shoulder styling and skirt fringe, it has a loose overlock stitched neck and seams, a flimsy hook and loop tab closure and loose overlock stitched and/or raw edges at the arms and closure. Style 50050, Can Can Cutie (Adult), is a flimsy polyester costume that consists of a dress, a headband and a choker, with the dress imparting the essential character. Although the dress has off-the-shoulder styling and skirt ruffles, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, thin elastics, a flimsy hook and loop tab closure and loose overlock stitched and/or raw edges at the arms, hem and collar. The applicable subheading for Styles 6675, Elizabeth Pirate (Child), 50002, Flirty Flapper (Adult), and style # 50050, Can Can Cutie (Adult), 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