The tariff classification of costumes from China and Hong Kong and Vietnam.

NY M82562 April 20, 2006 CLA-2-95:RR:NC:SP:225 M82562 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph R. Hoffacker Barthco International Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of costumes from China and Hong Kong and Vietnam. Dear Ms. Hoffacker: In your letter dated April 11, 2006, on behalf of Big Lots Stores, Inc. of Columbus, Ohio, you requested a tariff classification ruling. You have requested rulings on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned to you upon your request. Item A1007-W3, Monster Bride, is a textile costume set that consists of a dress and a veil, with the dress imparting the essential character. Although the dress has a styling feature (a multiple layer bow) and a well-made embellishment (belt), the dress has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. Item A1007-W2, Vampira, is a textile costume set that consists of a dress and a collar, with the dress imparting the essential character. Although the dress has two styling features (multiple layer sleeve and front) and well-made construction of the neck (capping), it has flimsy construction of the seams, a flimsy hook and loop closure and flimsy edges at the hem, closure and neck. Item A1007-W4, Midnight Spirit, is a textile costume set that consists of a dress and a hood, with the dress imparting the essential character. Although the dress has a multiple layer front, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the hem, closure and collar. Item A1007-W1, Witch, is a textile costume set that consists of a dress and choker, with the dress imparting the essential character. Although the dress has a well-made embellishment (a belt), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges arms, hem and closure. Item A1007-M2, Hooded Robe, is a textile costume set that consists of a robe and a hood, with the robe imparting the essential character. Although the robe has two styling features (multiple layer front and sleeves), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. The applicable subheading for item A1007-W3, Monster Bride, item A1007-W2, Vampira, item A1007-W4, Midnight Spirit, item A1007-W1, Witch, and item A1007-M2, Hooded Robe, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTUS), 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 (click on “For Business” and then on “Textile, Wool, Fur”). 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division