The tariff classification of a costume from China.

N053436 March 5, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Helena Cooper Original Concepts Inc.701 E. 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a costume from China. Dear Ms. Cooper: In your letter dated February 19, 2009, you requested a tariff classification ruling. You submitted Halloween costume catalog pages and a sample of style 36257, Michael Jackson Beat It Jacket. The jacket is designed to resemble the jacket Michael Jackson wore in the video for his song “Beat It”, and is made of a cellular plastic stated to be polyurethane with a polyester backing. The jacket features a collar, waistband, long sleeves with elastic ends, metal studs, a zipper front closure and numerous other decorative zippers. The jacket is intended as a costume for the Halloween holiday. Since the jacket is constructed of a cellular plastic fabric, with its textile merely serving as reinforcement, the jacket is considered made of plastic and excluded from classification as a textile article of Chapter 61 or 62. Therefore, the costume will be classified in Chapter 95. The applicable subheading for style 36257, Michael Jackson Beat It Jacket, 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. 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