The tariff classification of style #s 9511003, Goddess, 9517007, Love Bug, and style # 9518003, Gothic Witch, from China

N052280 March 10, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Norma A. Floriano Incharacter Costumes 5950 Nancy Ridge Drive, Suite 100 San Diego, CA 92121 RE: The tariff classification of style #s 9511003, Goddess, 9517007, Love Bug, and style # 9518003, Gothic Witch, from China Dear Ms. Floriano: In your letter dated February 17, 2009, on behalf of Target Corporation, you requested a tariff classification ruling. Style 9511003, Goddess is a flimsy textile costume set that consists of a gown, belt, unattached wrist cuffs, and a gold leaf tiara with the gown imparting the essential character. The gown has a loose, visible overlock stitched neck and seams, a hook and loop tab closure and loose, visible overlock stitched and/or raw edges. Style 9517007, Love Bug is a flimsy textile costume set that consists of a dress, apron, wings, and a headpiece with the dress imparting the essential character. Although the dress has well-made front ruffles, multiple paneled shoulders and a well-made waist, it has a loose, visible overlock stitched neck and seams, a hook and loop tab closure and loose, visible overlock stitched and/or raw edges. Style 9518003, Gothic Witch, is a flimsy textile costume set that consists of a dress, bolero vest, hat, and two leggings with the dress imparting the essential character. Although the dress has well-made multiple panels, it has a loose, visible overlock stitched neck, waist and seams, a hook and loop tab closure and loose visible overlock stitched and/or raw edges. The applicable subheading for style #s 9511003, Goddess, 9517007, Love Bug, and style # 9518003, Gothic 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