The tariff classification of the Abominable Snowman (item #s 01082 & KM724), Rockin' Vampire/ Very Cool Vampire (item #s 00317/01067), Kid Karate (item # M00272), Ninja (item # M00732), and Ninja Girl (item # M00220) from China

N051819 February 20, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of the Abominable Snowman (item #s 01082 & KM724), Rockin' Vampire/ Very Cool Vampire (item #s 00317/01067), Kid Karate (item # M00272), Ninja (item # M00732), and Ninja Girl (item # M00220) from China Dear Mr. Gomez: In your letter dated February 19, 2009, on behalf of California Costumes, Inc., you requested a tariff classification ruling. Item #s 01082 & KM724, Abominable Snowman, is a flimsy textile costume set that consists of a jumpsuit, mask, gloves and boot covers, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made hanger loops, the jumpsuit is overwhelmingly flimsy, with a loose, visible overlock stitched neck and seams and loose, visible overlock stitched or raw edges at the arms and hem. Item #s 00317/01067, Rockin' Vampire/ Very Cool Vampire, is a flimsy textile costume comprised of a cape. Although the cape has a well-made neck and hanger loops, the cape is overwhelmingly flimsy, with loose, visible overlock stitched interior seams and visible overlock stitched or raw edges at the hem. Item # M00272, Kid Karate, is a flimsy textile costume set that consists of a top, pants, and belt, with the top imparting the essential character. Although the top has a well-made neck and hanger loops the top is overwhelmingly flimsy, with loose, visible overlock stitched interior seams and visible overlock stitched or raw edges. Item # M00732, Ninja, is a flimsy textile costume set that consists of a top, pants, face mask, and belt, with the top imparting the essential character. Although the top has a well-made neck, and hanger loops the top is overwhelmingly flimsy, with loose, visible overlock stitched interior seams, string tie closure and visible overlock stitched or raw edges at the arms, ankles, string tie closure, hem and the hood. Item # M00220, Ninja Girl, is a flimsy textile costume set that consists of a top, pants, and mask, with the top imparting the essential character. Although the top has a well-made neck, and hanger loops the top is overwhelmingly flimsy, with loose, visible overlock stitched interior seams, string tie closure and visible overlock stitched or raw edges at the arms, string tie closure, hem and a bow. The applicable subheading for the Abominable Snowman (item #s 01082 & KM724), Rockin' Vampire/ Very Cool Vampire (item #s 00317/01067), Kid Karate (item # M00272), Ninja (item # M00732), and Ninja Girl (item # M00220) 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