The tariff classification of styles 130104 & 130104H, Adult Baseball Nut Costume, and 130105 & 130105H, Adult Baseball Nut Plus Size Costume, from China, Taiwan, India and Vietnam

N020662 December 14, 2007 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of styles 130104 & 130104H, Adult Baseball Nut Costume, and 130105 & 130105H, Adult Baseball Nut Plus Size Costume, from China, Taiwan, India and Vietnam Dear Ms. Tsiavos: In your letter dated December 5, 2007, you requested a tariff classification ruling. Style 130104 & 130104H, Adult Baseball Nut Costume, and 130105 & 130105H, Adult Baseball Nut Plus Size Costume, are four sizes of a knit polyester flimsy costume set that are constructed the same and consist of a top, pants, stirrups, plastic balls on an elastic band to be worn inside the costume and a baseball hat, with the top imparting the essential character. The top is completely flimsy, with a loose overlock stitched neck and seams and loose overlock stitched edges at the arms and hem.   The applicable subheading for styles 130104 & 130104H, Adult Baseball Nut Costume, and 130105 & 130105H, Adult Baseball Nut Plus Size 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