The tariff classification of a costume from Hong Kong and Vietnam.

N053419 March 10, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90033 RE: The tariff classification of a costume from Hong Kong and Vietnam. Dear Mr. Gomez: In your letter dated February 27, 2009, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted a sample of item number 00703, Red Riding Hood, comprised of a red cape. Although the cape has a styling feature, a well-made neck and one well-made embellishment, it has loose, visible overlock stitched seams, a string tie closure and loose overlock stitched and/or raw edges at the hem, hood and closure. The applicable subheading for item number 00703, Red Riding Hood, 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. 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