The tariff classification of styles 130022 & 130022H, Bobble Head Reaper Child Costume and styles 130024 & 130024H, Bobble Head Reaper Adult Costume, from China, Taiwan, India and Vietnam

N019294 November 9, 2007 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of styles 130022 & 130022H, Bobble Head Reaper Child Costume and styles 130024 & 130024H, Bobble Head Reaper Adult Costume, from China, Taiwan, India and Vietnam Dear Mr. August: In your letter dated October 25, 2007 you requested a tariff classification ruling on the following flimsy costumes, which are being returned upon your request. Styles 130022 & 130022H, Bobble Head Reaper Child Costume and styles 130024 & 130024H, Bobble Head Reaper Adult Costume, are four styles of a flimsy textile costume set made of knit polyester. Each style consists of a robe, a foam skull mask with detachable hood, a fabric belt and gloves, with the robe imparting the essential character. Although the robe has a well-made neck, it has loose single straight stitched seams, a string tie closure and raw edges at the closure edge, arms and hem. The applicable subheading for styles 130022 & 130022H, Bobble Head Reaper Child Costume and styles 130024 & 130024H, Bobble Head Reaper Adult Costume, 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 (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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division