The tariff classification of styles M00275, Mobster Girl Child, 00063/KM63, Lil Hobo Child, 00317/01067, Rockin’ Vampire Child/Adult, and style M00231, Reaper Child from China

N046837 December 17, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of styles M00275, Mobster Girl Child, 00063/KM63, Lil Hobo Child, 00317/01067, Rockin’ Vampire Child/Adult, and style M00231, Reaper Child from China Dear Mr. Gomez: In your letter dated December 3, 2008, on behalf of California Costume Inc., you requested a tariff classification ruling. Style M00275, Mobster Girl Child, is a flimsy textile costume that consists of a top, a skirt and a hat, with the top imparting the essential character. Although the top has well-made seams and a well-made embellishment, it has a loose visible overlock stitched neck and loose visible overlock stitched or raw edges at the arms, hem and closure. Style 00063/KM63, Lil Hobo Child, is a flimsy textile costume that consists of a jumpsuit, a jacket, a hat, a bowtie and a hobo “bag”, with the jacket imparting the essential character. Although the jacket has a styling feature, a well-made neck and a well-made embellishment, it has loose visible overlock stitched seams and loose visible overlock stitched or raw edges at the arms, hem, closure and styling feature. Style 00317/01067, Rockin’ Vampire Child and Adult, Rockin’ Vampire Child/Adult, is a flimsy textile costume that consists of a cape. Although the cape has a well-made neck and a well-made embellishment, it has loose visible overlock stitched seams, a string tie closure and loose visible overlock stitched or raw edges at the hem and closure. Style M00231, Reaper Child, is a flimsy textile costume that consists of a robe. Although the robe has a well-made neck and a well-made embellishment, it has loose visible overlock stitched seams and loose visible overlock stitched or raw edges at the arms, hem and hood. The applicable subheading for styles M00275, Mobster Girl Child, 00063/KM63, Lil Hobo Child, 00317/01067, Rockin’ Vampire Child/Adult, and style M00231, Reaper 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