The tariff classification of style #s 119041/119041H, Toddler Pink Fairy Toddler’s Costume, and style #s 119042/119042H, Child Pink Fairy Toddler’s Costume, from China, Taiwan, India, and Vietnam

N052317 March 4, 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 style #s 119041/119041H, Toddler Pink Fairy Toddler’s Costume, and style #s 119042/119042H, Child Pink Fairy Toddler’s Costume, from China, Taiwan, India, and Vietnam Dear Ms. Tsiavos: In your letter dated February 18, 2009, you requested a tariff classification ruling. You have requested rulings on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95. Style #s 119041/119041H, Toddler Pink Fairy Toddler’s Costume, and style #s 119042/119042H, Child Pink Fairy Toddler’s Costume, are textile costume sets that consist of a dress made of knit polyester and woven polyester, a polyester overskirt, polyester sleeves and wings, with the dress imparting the essential character. Although the dress has three styling features and two embellishments, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure. The applicable subheading for style #s 119041/119041H, Toddler Pink Fairy Toddler’s Costume, and style #s 119042/119042H, Child Pink Fairy Toddler’s 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