The tariff classification of an Evil Outlaw Costume from China

N038982 September 29, 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 an Evil Outlaw Costume from China Dear Ms Tsiavos: In your letter dated September 18, 2008, you requested a tariff classification ruling. You have submitted a sample of a textile costume identified as Evil Outlaw, which consists of a woven cotton black coat, a polyester knit black vest, a polyester knit black bandana that is decorated with a silk-screened green and white grinning skull that covers the face from the nose down, a pair of polyester knit fingerless black gloves and a black non-woven polyester hat. The coat imparts the essential character, and is overwhelmingly flimsy with a loose overlock stitched neck and seams, and loose overlock stitched or raw edges at the arms and hem. The costume will be imported in the following style numbers and sizes which are all constructed exactly the same except for size. The styles ending in the letter “H” are also imported with a hanger. Style 110081/110081H, Toddler Evil Outlaw, style 110082/110082H, Child Evil Outlaw, style 110083/110083H, Teen Evil Outlaw, style 110084/110084H, Adult Evil Outlaw, style 110085/110085H, Plus Size Evil Outlaw, and style 110086/110086H, Junior Evil Outlaw. Your sample is being returned upon your request The applicable subheading for the Evil Outlaw Costume (all styles) 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