The tariff classification of costumes from China.

N056442 April 3, 2009 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos FunWorld 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China. Dear Ms. Tsiavos: In your letter dated March 25, 2009, you requested a tariff classification ruling. Item number 9665, Toddler Baby Bee Costume, and item number 9663, Toddler Baby Angel Costume, are flimsy textile costume sets that have the same construction as the Child Bumble Bee Costume previously ruled upon in New York Ruling Letter N024031 dated March 3, 2008. The costume consists of a dress and wings, with the dress imparting the essential character. Although the dress has two styling features, one well-made edge and one well-made embellishment, it has loose overlock stitched neck and seams, a loose single straight stitched waist, flimsy elastics and raw or loose overlock stitched edges at the arms. These costumes will also be imported packaged with a hanger and a color insert that will be identified as item number 9665H for the Toddler Baby Bee Costume and item number 9663H for the Toddler Baby Angel Costume. The applicable subheading for item number 9665 and item number 9665H, Toddler Baby Bee Costume, and item number 9663 and item number 9663H, Toddler Baby Angel Costume, 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