The tariff classification of styles 50005, Desert Dancer Adult, 50261, Black Cat Sassy Adult, and style 50447, First Mate Adult, from China

N046208 December 12, 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 50005, Desert Dancer Adult, 50261, Black Cat Sassy Adult, and style 50447, First Mate Adult, from China Dear Ms. Guzman: In your letter dated November 11, 2008, you requested a tariff classification ruling. Style 50005, Desert Dancer Adult, is a flimsy textile costume made of 100% polyester that consists of a top, a skirt and a veil, with the top imparting the essential character. Although the top has two styling feature and well-made embellishments, it has a loose visible overlock stitched neck and seams and all edges are either loose visible overlock stitched or raw. Style 50261, Black Cat Sassy Adult, is a flimsy textile costume made of 100% polyester that consists of a dress, a belt, a pair of gloves, a pair of boot covers, a choker and a mask, with the dress imparting the essential character. Although the dress has a styling feature and a well-made neck, it has loose visible overlock stitched seams, a hook and loop tab closure and loose visible overlock stitched and/or raw edges at the arms, hem and closure. Style 50447, First Mate Adult, is a flimsy textile costume made of 100% polyester that consists of a top, pants and a head scarf, with the top imparting the essential character. Although the top has two styling features, a well-made edge and a well-made embellishment, it has a loose visible overlock stitched neck and seams, thin elastics, a hook and loop tab closure and loose visible overlock stitched and/or raw edges at the arms, hem and closure. The applicable subheading for styles 50005, Desert Dancer Adult, 50261, Black Cat Sassy Adult, and style 50447, First Mate 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