The tariff classification of costumes from China.

N245996 September 19, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Tiffany Lewis Saum Accessories Inc. 1251-L South Beach Blvd. La Habra, CA 90631 RE: The tariff classification of costumes from China. Dear Ms. Lewis: In your letter dated September 3, 2013, you requested a tariff classification ruling. You have submitted six costumes with this request. Please note that a ruling request should contain a maximum of five items only in order to be accepted. With future ruling requests, no more than five items per ruling request will be accepted by this office. You submitted a sample, identified as the adult size Acetate Cape Reversible with Stand-up Collar Red/Black, style number DF-10639 (O/S), which is a long cape with a padded stand-up collar secured at the neck by satin ribbon ties. The flimsy cape, which is reversible, is red on one side and black on the other. It is actually constructed of 100% polyester woven fabric and not acetate as the style name suggests. The cape has visible loose overlock stitching with hanging threads at the collar, open front and hem edges. You submitted a sample, identified as the adult size Acetate Black Cape with Stand-up Collar, style number DF-10640 (O/S), which is a long cape with a padded stand-up collar secured at the neck by satin ribbon ties. The flimsy cape is actually constructed of 100% polyester woven fabric and not acetate as the style name suggests. The cape has visible loose overlock stitching with hanging threads at the collar, open front and hem edges. You submitted a sample, identified as the adult size Crushed Velvet Cape with Hood-Red, style number DF-10641 (O/S), which is a long cape with an attached hood secured at the neck by satin ribbon ties. The flimsy cape is constructed of 100% polyester knit fabric. The cape has raw edges with no finishing at the hood, open front and bottom hem. You submitted a sample, identified as the adult size Crushed Velvet Cape with Hood-Black, style number DF-10642 (O/S), which is a long cape with an attached hood secured at the neck by satin ribbon ties. The flimsy cape is constructed of 100% polyester knit fabric. The cape has raw edges with no finishing at the hood, open front and bottom hem. You submitted a sample, identified as the adult size Regular Hooded Cape-Black, style number DF-10643 (O/S), which is a long cape with an attached hood secured at the neck by satin ribbon ties. The flimsy cape is constructed of 100% polyester knit fabric. The cape has raw edges with no finishing at the hood, open front and bottom hem. You submitted a sample, identified as the adult size Bloody Robe with Chopped Fingers, style number DF-10644 (O/S), which is a long lab coat with a single ply collar, patch pocket and back slit secured at the front opening by hook and loop fasteners. The flimsy cape is constructed of 100% polyester woven fabric and has “blood” stains and “bloody” severed faux fingers glued to the front. The robe has visible loose overlock stitching with hanging threads on the collar, sleeves, open front and bottom hem. The samples will be returned to you as requested. The applicable subheading for style numbers DF-10639 (O/S), DF-10640 (O/S), DF-10641 (O/S), DF-10642 (O/S), DF-10643 (O/S), and DF-10644 (O/S) 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, Myles B. Harmon Acting Director National Commodity Specialist Division