The tariff classification of Pirate Cuff Boot Attachment from China.

N062660 June 11, 2009 CLA-2-95 OT:RR:NC:N4:425 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 Attachment from China. Dear Ms. Cooper: In your letter dated May 12, 2009, on behalf of your client, Smiffys, you requested a tariff classification ruling. You submitted a sample of a Pirate Cuff Boot Attachment, item number 30573, which are textile accessories designed to attach to the top of a boot with a hook and loop closure. The top of the cuff is constructed of a one hundred percent knit polyester fabric. The main body of the item is constructed of polyurethane combined to foam and is decorated with ornamental strips of silver metallic thread sewn vertically on the attachment. A silver lace-like trim is sewn around the bottom of the attachment. The Pirate Cuff Boot Attachment is not considered parts of footwear in chapter 64, HTSUS, or clothing accessories of chapters 61 or 62, HTSUS. They are intended for use with a costume. The sample will be returned to you as requested. The applicable subheading for the Pirate Cuff Boot Attachment 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/. 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