The tariff classification of styles S-0602-04, Lil’ Indian Brave, S-2760-01, Lil’ Devil, and style S-2977-02, Lil’ Vampire, from China

N048662 January 16, 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 styles S-0602-04, Lil’ Indian Brave, S-2760-01, Lil’ Devil, and style S-2977-02, Lil’ Vampire, from China Dear Ms. Lee: In your letter dated December 22, 2008, on behalf of Spencer Gifts, Inc., you requested a tariff classification ruling. Style S-0602-04, Lil’ Indian Brave, is a textile costume set that consists of a shirt, pants and a headpiece, with the shirt imparting the essential character. Although the shirt has cut fringe strips at the front and arms and two well-made embellishments, it has a loose visible overlock stitched neck and seams, a hook and loop tab closure and loose visible overlock stitched and/or raw edges at the arms, hem, closure and styling. Style S-2760-01, Lil’ Devil, is a textile costume set that consists of a dress, a headpiece and a fake fork, with the dress imparting the essential character. Although the dress has two styling features and a well-made embellishment, it has a loose visible overlock stitched neck and seams, a hook and loop tab closure and loose visible overlock stitched and/or raw edges at the arms, hem, closure and one styling feature. Style S-2977-02, Lil’ Vampire, is a textile costume set that consists of a shirt, pants, a cape and a necklace, with the cape imparting the essential character. Although the cape has a well-made neck, it has loose visible overlock stitched seams, a hook and loop tab closure and loose visible overlock stitched and/or raw edges at the hem, closure and collar. The applicable subheading for styles S-0602-04, Lil’ Indian Brave, S-2760-01, Lil’ Devil, and style S-2977-02, Lil’ Vampire, 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