The tariff classification of a textile costume from China.

N335948 October 31, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Cathy Yu Jakks Pacific 21749 Baker PkwyWalnut, CA 91789 RE:  The tariff classification of a textile costume from China. Dear Ms. Yu: In your letter dated October 17, 2023, you requested a tariff classification ruling. You have submitted a sample of a child size costume identified as the Disney Princess Mulan Dress, item number 211862, which consists of a flimsy man-made predominantly woven textile costume depicting the dress worn by the animated Mulan character. The long-sleeved pullover dress features a deep back opening and back neck finished with large, visible, loose overlock stitching and secured in back by a small tab of hook and loop fastener. The long sleeves and hem bottom are also finished with large, visible, loose overlock stitching. A length of narrow exposed elastic is stitched to the back waist with long loose straight stitching. Although the dress has one well-made embellishment and some styling, it is constructed with large loose overlock stitching and is not considered well-made. The applicable subheading for the Disney Princess Mulan Dress, item number 211862, 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 at https://hts.usitc.gov/current. 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, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580, for information on the applicability of these requirements to this item. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division