The tariff classification of style number 50018, Yummy Mummy (Toddler), and style number 50080, Big Daddy Player (Adult), from China

N044025 November 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 style number 50018, Yummy Mummy (Toddler), and style number 50080, Big Daddy Player (Adult), from China Dear Ms. Guzman: In your letter dated October 30, 2008, you requested a tariff classification ruling on the following flimsy costumes, which are being returned upon your request. Style 50018, Yummy Mummy (Toddler), is a flimsy textile costume that consists of a jumpsuit, footsies and a patch, with the jumpsuit imparting the essential character. The jumpsuit is overwhelmingly flimsy with a loose visible overlock stitched neck and seams, a loose single straight stitched waist, a hook and loop tab closure and loose overlock stitched or raw edges at the arms, ankles and closure. Style 50080, Big Daddy Player (Adult), is a flimsy textile costume that consists of a jacket, a hat, a scarf and a pin, with the jacket imparting the essential character. Although the jacket has multi layers, a well-made neck and a well-made embellishment, it has loose visible overlock stitched seams, a hook and loop closure and loose overlock stitched or raw edges at the arms, hem and closure. The applicable subheading for style number 50018, Yummy Mummy (Toddler), and style number 50080, Big Daddy Player (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