The tariff classification of a costume from China.

N241905 May 21, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. David DeFina Rubie’s Costume Co., Inc. One Rubie Plaza Richmond Hill, NY 11418 RE: The tariff classification of a costume from China. Dear Mr. DeFina: In your letter dated May 6, 2013, you requested a tariff classification ruling. You submitted a sample of a child size X Wing Pilot Bird Costume, identified as style number 886830, which consists of an upper body garment that you refer to as a “tunic.” The upper body garment is constructed of 100% polyester knit fabric backed with polyurethane foam. Although the upper body garment has a capped neckline, it has visible overlock stitched and/or visible raw edges at the armholes, bottom hem, and hook and loop tab closure. An identical costume, except for size, will be imported in an adult version, which will be identified as style number 887136. You state that the costume will also be imported under the following names and style numbers: child size and adult size Princess Leia Bird, style numbers 886829 and 887135, child size and adult size Darth Vader Pig, style numbers 886827 and 887133, child size and adult size Chewbacca Bird, style numbers 886516 and 887408, and child size and adult size Han Solo Bird, style numbers 886517 and 887409. These costumes are constructed the same as the X Wing Pilot Bird Costume except for size and color. The sample is being returned to you as you requested. The applicable subheading for style numbers 886830, 887136, 886829, 887135, 886827, 887133, 886516, 887408, 886517 and 887409 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. 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/. 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. 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, Thomas J. Russo Director National Commodity Specialist Division