The tariff classification of styles 8727/8727H, Complete Alien Child Costume, 1058/1058H, Complete Alien Plus Size Costume, and styles 9954/9954H, Complete Alien Adult Costume, from China, Taiwan, India and Vietnam

N042824 October 30, 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 8727/8727H, Complete Alien Child Costume, 1058/1058H, Complete Alien Plus Size Costume, and styles 9954/9954H, Complete Alien Adult Costume, from China, Taiwan, India and Vietnam Dear Ms. Tsiavos: In your letter dated October 23, 2008, you requested a tariff classification ruling. Style 8727, Complete Alien Child Costume, is a knit polyester costume that consists of a hooded robe with metallic trim, gloves and a mask, with the hooded robe imparting the essential character. Although the hooded robe has a neck that is well-made with multiple layers, it has loose overlock stitched seams, a hook and loop tab closure and loose overlock stitched and/or raw edges at the hem, closure and hood. Style 8727H is the same costume with the addition of a hanger with a color insert. The costume will also be imported in styles 1058 and 1058H, Complete Alien Plus Size Costume, and styles 9954 and 9954H, Complete Alien Adult Costume. These costumes are constructed exactly the same as the Complete Alien Child Costume, with the “H” designation indicating the inclusion of hangers and color inserts. The applicable subheading for styles 8727/8727H, Complete Alien Child Costume, 1058/1058H, Complete Alien Plus Size Costume, and styles 9954/9954H, Complete Alien 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