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NY N004312




December 18, 2006

CLA-2-95:RR:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
FunWorld
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated December 5, 2006, you requested a tariff classification ruling.

You have requested a ruling on the following textile costumes, which are being returned upon your request.

Buzzed Nice Beer is a textile costume that consists of a jumpsuit in the shape of a beer can that is constructed of knit polyester fabric bonded to plastic foam. Although the jumpsuit has three styling features (wire top and bottom and a pull-tab) and well-made edges at the top and bottom styling, it has flimsy construction of the neck opening and inside seams, a flimsy hook and loop tab closure and flimsy overlock stitching at the armholes and pull-tab edges. This costume will be imported in the following versions: 5449Q – Adult size, packaged in a polybag with a printed insert. 5449QH - Adult size, packaged on a hanger with a printed insert.

Bong King is a textile costume that consists of a jumpsuit in the shape of a bong pipe that is constructed of knit polyester fabric bonded to plastic foam. Although the jumpsuit has two styling features (wire frame at top and bottom to maintain the bong pipe shape) and well-made edges at the top and bottom wire frame), it has a flimsy neck and inside seams, a flimsy hook and loop tab closure and flimsy overlock stitching at the armholes and closure edge. This costume will be imported in the following version: 5451 – Adult size, packaged in a polybag with a printed insert.

Midget Rocker is a textile costume that consists of a fake music amplifier with plastic boot tops attached to the top, a vest, T-shirt, pants and a wristband. The wearer stands inside the amplifier and the fake boots appear to be his feet. As a result he appears to be a midget standing on top of the amplifier. The amplifier imparts the essential character of this costume. Although the amplifier is constructed of knit polyester fabric bonded to plastic foam, is not considered a garment and therefore not classifiable as wearing apparel in Chapter 61 or 62. Therefore the costume will be classified as an entertainment article of Chapter 95. This costume will be imported in the following version: 5477 – Adult size, packaged in a polybag with a printed insert.

Ganja man consists of a wire frame supporting a giant marijuana leaf with a hole in one section of the leaf for the wearer’s face to show through and two smaller leaves that attach to the ankles with a hook and loop closure. Although the giant marijuana leaf is constructed of a woven man-made material, it is not considered a garment and therefore not classifiable as wearing apparel in Chapter 61 or 62. Therefore it will be classified as an entertainment article of Chapter 95. This costume will be imported in the following version: 5464 – Adult size, packaged in a polybag with a printed insert.

The applicable subheading for the costumes described above 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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