The tariff classification of styles 30294, Santa White Cuff Attachment (Men’s), 30559, Santa White Cuff Attachment (Women’s), and style 30558, Santa White Cuff Attachment Wide Fit (Women’s Plus Size), from China

N030137 June 12, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of styles 30294, Santa White Cuff Attachment (Men’s), 30559, Santa White Cuff Attachment (Women’s), and style 30558, Santa White Cuff Attachment Wide Fit (Women’s Plus Size), from China Dear Ms. Cooper: In your letter dated May 28, 2008, on behalf of Smiffys, you requested a tariff classification ruling. Styles 30294, Santa White Cuff Attachment (Men’s), 30559, Santa White Cuff Attachment (Women’s), and style 30558, Santa White Cuff Attachment Wide Fit (Women’s Plus Size), are made of 100% polyester. All styles are designed to fit on the top of a boot with hook and loop closure. Styles 30294, Santa White Cuff Attachment (Men’s), 30559, Santa White Cuff Attachment (Women’s), and style 30558, Santa White Cuff Attachment Wide Fit (Women’s Plus Size), are not considered footwear classifiable in Chapter 64 of the HTSUS, nor are they considered a clothing accessory of Chapters 61 or 62. The applicable subheading for styles 30294, Santa White Cuff Attachment (Men’s), 30559, Santa White Cuff Attachment (Women’s), and style 30558, Santa White Cuff Attachment Wide Fit (Women’s Plus Size), 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”). Although you requested a classification for style 30573, Pirate Cuff Boot Attachment, this office has previously issued you a ruling on this exact product in New York Ruling N027705, dated May 9, 2008. 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