The tariff classification of styles M00274/M00731, Storybook Girl (Child)/Sweetie (Adult) and styles 00323, Dark Messenger; style 01070/01624, Angel of Death; style KM224, Reaper; and style KM713, Winged Reaper, from China

N046982 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 M00274/M00731, Storybook Girl (Child)/Sweetie (Adult) and styles 00323, Dark Messenger; style 01070/01624, Angel of Death; style KM224, Reaper; and style KM713, Winged Reaper, from China Dear Mr. Gomez: In your letter dated December 8, 2008, on behalf of California Costumes Inc., you requested a tariff classification ruling. Style M00274/M00731, Storybook Girl (Child)/Sweetie (Adult) is a flimsy textile costume that consists of a dress, a “corset” and hair ribbons, with the dress imparting the essential character. Although the dress has one well-made edge, it has a loose visible overlock stitched neck and seams, a loose single straight stitched waist, thin elastics and a loose visible overlocked stitched and/or raw arms edge. Style 00323, Dark Messenger; style 01070/01624, Angel of Death; style KM224, Reaper; and style KM713, Winged Reaper, are four flimsy textile costumes that are constructed exactly the same but have different names depending upon the retail outlet where they are sold. The costume consists of a robe, a hood, a chest piece, a mask, gloves, wings and a waist tie, with the robe imparting the essential character. Although the robe has a styling feature, it has a loose visible overlock stitched neck and seams, a loose single straight stitched waist and loose visible overlocked stitched and/or raw edges at the arms, hem, collar and styling feature. The applicable subheading for styles M00274/M00731, Storybook Girl (Child)/Sweetie (Adult) and styles 00323, Dark Messenger; style 01070/01624, Angel of Death; style KM224, Reaper; and style KM713, Winged Reaper, 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