The tariff classification of a Plus Size Witchy Witch Costume from China, Taiwan, India, and Vietnam.

N080418 October 20, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Plus Size Witchy Witch Costume from China, Taiwan, India, and Vietnam. Dear Ms. Tsiavos: In your letter dated October 9, 2009, you requested a tariff classification ruling. Item number 1141, a Plus Size Witchy Witch Costume, and item number 1141H, which is the same item except packaged on a hanger with a color insert, are flimsy textile costumes. These items have the same construction as style number 9904, the Adult Witch Costume, the subject of a preclassification, number PC I81706, dated May 9, 2002. The differences between this costume and the style in the preclassification are the style numbers, name and a choker, which was part of the Adult Witch Costume has been removed, and is no longer part of the costume. The costume will also be imported in a child-size, with and without a hanger (item numbers 9721 and 9721H). The applicable subheading for the Plus Size Witchy Witch Costume, identified as item numbers 1141 and 1141H, 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