The tariff classification of styles 120233 & 120233H (Teen), 120234 & 120234H (Adult), 120235 & 120235H (Plus), and styles 120236 & 120236H (Junior), Tied Up Witch, from China

N046203 December 10, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of styles 120233 & 120233H (Teen), 120234 & 120234H (Adult), 120235 & 120235H (Plus), and styles 120236 & 120236H (Junior), Tied Up Witch, from China Dear Ms. Tsiavos: In your letter dated November 24, 2008, you requested a tariff classification ruling. Styles 120233 & 120233H (Teen), 120234 & 120234H (Adult), 120235 & 120235H (Plus), and styles 120236 & 120236H (Junior), Tied Up Witch, is a flimsy costume that consists of a black textile dress and a black conical-shaped hat, with the dress imparting the essential character. Although the dress has a styling feature, a well-made neck and a well-made styling feature edge, it has loose visible overlock stitched seams, a string tie closure and visible loose overlock stitched and/or raw edges at the arms, hem and closure. The applicable subheading for styles 120233 & 120233H (Teen), 120234 & 120234H (Adult), 120235 & 120235H (Plus), and styles 120236 & 120236H (Junior),Tied Up Witch, 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