The tariff classification of textile articles from China.

N198377 January 12, 2012 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6117.80.9540; 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of textile articles from China. Dear Ms. Benedetto: In your letter dated December 20, 2011 you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Style number OEM12-0405 neckpiece is constructed of 100% polyester warp knit fabric.  The item features a cut out, stylized floral design and a hook and eye closure.  Style number OEM12-0405 mask is constructed of 100% polyester warp knit fabric with an elastic strap.  The item features a cut out, stylized floral design with openings for the eyes.  The applicable subheading for the neckpiece will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The applicable subheading for the mask 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, Thomas J. Russo Director National Commodity Specialist Division