The tariff classification of a costume from China.

N054745 March 18, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Melanie M. Herrera Trevco Brand Manager Motorsports Authentics 6301 Performance Drive Concord, NC 28027 RE: The tariff classification of a costume from China. Dear Ms. Herrera: In your letter dated March 11, 2009, you requested a tariff classification ruling. You submitted a sample of an Adult Nascar Driver Halloween Costume, which is a flimsy textile costume set that will be imported in the following styles, which are constructed exactly the same: item #HC88EJAP09AD, Dale Earnhardt Jr., item #HC14TSOD09AD, Jeff Gordon, and item #HC24JGDU09AD, Tony Stewart. The costume set consists of a polyester knit jumpsuit and a cotton twill hat. The jumpsuit imparts the essential character. Although the jumpsuit has a well-made neck, it has a loose single straight stitched waist and seams, thin elastics, a hook and loop tab closure and loose overlock stitched and/or raw edges at the arms, ankles, closure and collar. The applicable subheading for the Adult Nascar Driver Halloween Costume (item #HC88EJAP09AD, Dale Earnhardt Jr., item #HC14TSOD09AD, Jeff Gordon, and item #HC24JGDU09AD, Tony Stewart) 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. 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"). 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/. 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