The tariff classification of costumes from China.

NY M87381 October 24, 2006 CLA-2-95:RR:NC:SP:225 M87381 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Lane Fragomeli The Paper Magic Group 345 7th Avenue, 6th Floor New York, NY 10001 RE: The tariff classification of costumes from China. Dear Mr. Fragomeli: In your letter dated October 3, 2006, you requested a tariff classification ruling. You submitted the following costumes, which meet the flimsy requirements for classification within Chapter 95 and are being returned upon your request. Item 6801278 S, 6801279 M, 6801283 L, Buccaneer Bonny, is a textile costume set that consists of a dress, a hat and a belt, with the dress imparting the essential character. Although the dress has styling (epaulets) and well-made skull and trim embellishments, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom, closure and epaulets. Item 6801199 S, 6801231 M, 6801232 L, 6801718 S, 6801719 M, 6801721 L, Gargoyle Fiend (Child/Adult), is a textile costume set that consists of a shirt, wings and a hood, with the shirt imparting the essential character. Although the shirt has styling (horns on the arm and front) and well-made edges at the horns, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure. The applicable subheading for item 6801278 S, 6801279 M, 6801283 L, Buccaneer Bonny, and item 6801199 S, 6801231 M, 6801232 L, 6801718 S, 6801719 M, 6801721 L, Gargoyle Fiend (Child/Adult), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HSTUS), 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”). We are unable to rule on item 6801376 (S), Ringleader, without the correct costume sample. In addition, please refer to NY Ruling M86684 previously issued to you for required textile costume information (fiber content, construction, photograph(s) of how the costume(s) is worn, etc.) that should be included in your future textile costume requests. Should you still wish a ruling on this costume, please submit the correct costume sample and the required textile costume information cited in NY Ruling M86684, along with the material that we have returned to you. 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