The tariff classification of three zombie costume sets from China.

N084678 December 9, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Vanessa Vizcarra Paper Magic Group, Inc. 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of three zombie costume sets from China. Dear Ms. Vizcarra: In your letter dated November 17, 2009, you requested a tariff classification ruling. You submitted the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request. The Zombie Icons Rapstar Zombie Costume Set, item numbers 6710190, child’s size small; 6710191, child’s size medium; 6710192, child’s size large; and 6710193, child’s size extra large, consists of a pullover and a mask. The pullover is constructed of 100% knitted polyester fabric, with visible raw edges at the neck, arms, and hem. The words “Rap is Undead” are featured on the front of the article. The Zombie Icons Punk Rawk Zombie Costume Set, item numbers 6710194, child’s size small; 6710195, child’s size medium; 6710196, child’s size large; and 6710197, child’s size extra large, consists of a shirt and a mask. The pullover is constructed of 100% knitted polyester fabric, with visible raw edges at the neck, arms, and hem. An image of a skull is featured on the front of the article. The Zombie Icons Zombie Rocker Costume Set, item numbers 6710182, child’s size small; 6710183, child’s size medium; 6710184, child’s size large; and 6710185, child’s size extra large, consists of a shirt, mask, and tattoo sleeves. The pullover is constructed of 100% knitted polyester fabric, with visible raw edges at the neck, arms, and hem. The words “Anarchy in the Afterlife” are featured on the front of the article. The applicable subheading for the Rapstar Zombie Costume Set, the Punk Rawk Zombie Costume Set, and the Zombie Rocker Costume Set 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