The tariff classification of style G-3419-00, Red Riding Hood, and style G-3454-00, Genie, from China

N047885 January 6, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Christian Lee Handerson Handicraft Mfg. Co.11F/6, No.2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of style G-3419-00, Red Riding Hood, and style G-3454-00, Genie, from China Dear Ms. Lee: In your letter dated December 10, 2008, you requested a tariff classification ruling. Style G-3419-00, Red Riding Hood, is a flimsy textile costume set that consists of a dress and a hooded red cape made of woven polyester, with the hooded red cape imparting the essential character. Although the hooded red cape has a well-made neck, it has loose visible overlock stitched seams, a string tie closure and loose visible overlock stitched or raw edges at the hood and hem. Style G-3454-00, Genie, is a flimsy textile costume set that consists of a top, a vest, pants and a veil made of a combination of knit polyester and nylon, with the top imparting the essential character. Although the top has well-made elastics at the arms, it has a loose visible overlock stitched neck and seams, a hook and loop tab closure and loose visible overlock stitched or raw edges at the arms and hem. The applicable subheading for style G-3419-00, Red Riding Hood, and style G-3454-00, Genie, 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