The tariff classification of item #’s 120904 and 120904H, Adult Venus Goddess of Love Costume, and item #’s 120905 & 120905H, Plus Size Venus Goddess of Love Costume, from China, Taiwan, India and Vietnam

N051741 February 19, 2009 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 item #’s 120904 and 120904H, Adult Venus Goddess of Love Costume, and item #’s 120905 & 120905H, Plus Size Venus Goddess of Love Costume, from China, Taiwan, India and Vietnam Dear Ms. Tsiavos: In your letter dated February 10, 2009, you requested a tariff classification ruling. Item #’s 120904 and 120904H, Adult Venus Goddess of Love Costume, and item #’s 120905 & 120905H, Plus Size Venus Goddess of Love Costume, are textile costumes that consist of a knit polyester dress and a headpiece, with the dress imparting the essential character. Although the dress has two well-made styling features (a two layer bust line and wings), well-made construction of the neck, well-made edges at the arms and two well-made embellishments (a belt and rings), it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem, closure and sleeves. Costumes designated with an “H” are imported with a hanger and a color insert. The applicable subheading for item #’s 120904 and 120904H, Adult Venus Goddess of Love Costume, and item #’s 120905 & 120905H, Plus Size Venus Goddess of Love 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