The tariff classification of a Complete Santa Suit from China, Taiwan, India, and Vietnam.

N071875 August 20, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos FunWorld 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Complete Santa Suit from China, Taiwan, India, and Vietnam. Dear Ms. Tsiavos: In your letter dated August 7, 2009, you requested a tariff classification ruling. Item number 7509, a Complete Velour Santa Suit, and item number 7519, a Complete Velour Santa Suit Plus Size, are flimsy textile costume sets that have the same construction as the Adult Promotional Santa Suit previously ruled upon in New York Ruling Letter L88600, dated November 9, 2005. The only differences between these costumes and the styles previously ruled upon are their style numbers and names. The costume consists of a 100% knit polyester fabric top, a pair of well-made polyester fabric pants, a Santa hat, a belt, a pair of black vinyl pleather gloves, black vinyl pleather boot tops trimmed in faux fur and a white nylon Santa beard, with the top imparting the essential character. The top is red and decorated with white polyester pile faux fur trim at the neck, down the center of the chest, at the cuffs and at the hem. Although the top has a styling feature (multiple layers at the collar), a well-made neck, well-made edges at the top of the collar and a well-made belt embellishment, it has flimsy construction of the seams, a flimsy hook and loop tab closure and visible overlock stitching at the arms, hem and closure. The applicable subheading for the Complete Velour Santa Suit identified as item numbers 7509 and 7519 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”). 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