The tariff classification of item # 89774, Barbie Pink Cheerleader Dress, from China

N051587 February 27, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Karla Pinsky Creative Designs International, LTD. 2540 Metropolitan Drive, Trevose, PA 19053-6738 RE: The tariff classification of item # 89774, Barbie Pink Cheerleader Dress, from China Dear Ms. Pinsky: In your letter dated February 5, 2009, you requested a tariff classification ruling. Item 89774, Barbie Pink Cheerleader Dress, is a textile costume comprised of a dress. Although the dress has two styling features and three well-made embellishments, it has a loose, visible overlock stitched neck and seams, a loose single straight stitched waist, a hook and loop tab closure and loose, visible overlock stitched or raw edges. The applicable subheading for item 89774, Barbie Pink Cheerleader Dress, 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”). We are unable to issue a ruling for item #s , 89771, Barbie Purple Cheerleader Dress, 89847, Barbie Holiday Dress, and item # 89797, Barbie 3 Musketeers Dress, and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations thereunder, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11. We are unable to issue a ruling because this request concerns an issue (the classification of certain costumes as flimsy or well-made) which is currently before Headquarters. 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