The tariff classification of styles S-2976-01, Lil’ Skeleton, G-1527-02, Crimson Sorceress, G-2629-01, Dreamie Jeanie, from China

N048838 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-2976-01, Lil’ Skeleton, G-1527-02, Crimson Sorceress, G-2629-01, Dreamie Jeanie, 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-2976-01, Lil’ Skeleton, is a polyster textile costume set that consists of a jumpsuit with silk-screened bones and booties, with the jumpsuit imparting the essential character. Although the jumpsuit has a styling feature, a well-made waist and well-made seams, it has a visible loose overlock stitched neck, a hook and loop tab closure and visible loose overlock stitched and/or raw edges at the arms, hem and closure. Style G-1527-02, Crimson Sorceress, is a polyester textile costume set that consists of a dress and a collar/headpiece, with the dress imparting the essential character. Although the dress has a styling feature and a well-made styling feature edge, it has a visible loose overlock stitched neck and seams and visible loose overlock stitched and/or raw edges at the arms and hem. Style G-2629-01, Dreamie Jeanie, is a polyster textile costume set that consists of a top, pants and a headpiece/veil, with the top imparting the essential character. Although the top has a styling feature, a well-made hem edge and two well-made embellishments, it has a visible loose overlock stitched neck and seams, a hook and loop tab closure and and visible loose overlock stitched and/or raw edges at the arms and closure. The applicable subheading for styles S-2976-01, Lil’ Skeleton, G-1527-02, Crimson Sorceress, G-2629-01, Dreamie Jeanie, 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/. 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