The tariff classification of Pirate Cuff Boot Attachments from China. Correction to Ruling Number N027705.

N056675 April 8, 2009 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of Pirate Cuff Boot Attachments from China. Correction to Ruling Number N027705. Dear Ms. Cooper: This replaces Ruling Number N027705, dated May 9, 2008, which contained a clerical error. In reviewing that letter, a clerical error in the item number was identified. A complete corrected ruling follows. In your letter dated April 30, 2008, on behalf of Smiffy’s, you requested a tariff classification ruling. You submitted samples of item number 30557, Pirate Cuff Boot Attachment, and item number 30292, Pirate Cuff Boot Attachment (Wide Fit), which are boot tops designed to attach to the top of a boot with a hook and loop closure. The polyester boot attachments are decorated with a metallic silver bow and black satin bows decorated with fake jewels. The items are not considered parts of footwear or clothing accessories of chapters 61 or 62, HTSUS. They are intended for use with a costume. The applicable subheading for item number 30557, Pirate Cuff Boot Attachment, and item number 30292, Pirate Cuff Boot Attachment (Wide Fit), 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