The tariff classification of a costume and an accessory set from China.

N087748 December 15, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of a costume and an accessory set from China. Dear Mr. Cervantes: In your letter dated December 3, 2009, you requested a tariff classification ruling. You submitted the following samples: Item number 56004, Disney PIXAR Toy Story 3 Buzz Lightyear Dress Up Outfit, is comprised of a textile hooded jumpsuit. The jumpsuit has a gusset, a turned neckline, loose visible overlock stitched seams, a hook and loop tab closure, and loose visible overlock stitched and/or raw edges at the arms, ankles, closure and hood. Item number 55012, Marvel Superhero Squad Spider-Man Accessory Set, consists of a textile eye mask and a pair of red gloves. The outer area of the eye mask is black and the area next to the eyes is white to resemble the eye mask worn by the Marvel Comics superhero, Spider-Man. The mask is secured to the head via an elastic band with a hook and loop tab closure. The gloves are red with a black web pattern to simulate the gloves worn by the Marvel Comics superhero, Spider-Man. The articles are packaged together on a cardboard hangtag for retail sale. Your samples are being returned upon your request. The applicable subheading for item number 56004, Disney PIXAR Toy Story 3 Buzz Lightyear Dress Up Outfit, and item number 55012, Marvel Superhero Squad Spider-Man Accessory 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