The tariff classification of styles 5852 5852H, Kid Muscle Shirt, and styles 5052 & 5052H, Adult Muscle Shirt, from China, Taiwan, India, and Vietnam

N024032 March 3, 2008 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 5852 5852H, Kid Muscle Shirt, and styles 5052 & 5052H, Adult Muscle Shirt, from China, Taiwan, India, and Vietnam Dear Ms. Isiavos: In your letter dated February 26, 2008, you requested a tariff classification ruling. Styles 5852 5852H, Kid Muscle Shirt, and styles 5052 & 5052H, Adult Muscle Shirt, are four styles of a flimsy textile costume comprised of a padded muscle shirt. Although the shirt has two styling features, it has a loose overlock stitched neck and seams, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, bottom and closure. The applicable subheading for styles 5852 5852H, Kid Muscle Shirt, and styles 5052 & 5052H, Adult Muscle Shirt, 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