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NY N008683




March 26, 2007

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 flimsy costumes from China.

Dear Mr. August:

In your letter dated March 14 2007, you requested a tariff classification ruling.

You have requested a ruling on the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95, and are being returned, upon your request.

Style 119214/300921, Humpty Dumpty on a Wall, is a costume that consists of a rectangular piece of foam covered by knit polyester fabric printed to resemble a brick wall and an egg-shaped headpiece with a hole in the center for the wearer’s face to show through. The “brick wall” is not considered a garment, and therefore is not classifiable as wearing apparel of Chapter 61-62. Therefore, the costume will be classified as an entertainment article of Chapter 95.

Style 8092, Tattoo Shirt, is a textile costume comprised of a flesh colored shirt made of nylon and spandex that is imprinted with vibrant imagery that resembles tattoos and gives the wearer the appearance of being covered in tattoos. The flimsy shirt has flimsy construction of the neck and seams, flimsy elastics at the arm and flimsy edges.

Style 1172, 1172H, 5480, 5480H, 5815 and 5815H, Pirate Skeleton, that consists of a shirt with a woven polyester chest that is coated, a skeleton mask with attached braids and skeleton gloves, with the shirt imparting the essential character. Although the shirt has a well-made embellishment, it has flimsy construction of the seams, flimsy elastic at the wrists and flimsy edges at the sleeves. The costume style numbers will vary depending upon whether the costume is imported with a polybag, hanger, etc., but the construction will be the same.

Style 5880/5880H, Zombie Convict, is a textile costume that consists of a shirt, pants and a cap, with the shirt imparting the essential character. Although the shirt has a well-made neck, it has flimsy construction of the seams, a flimsy closure and flimsy edges.

Style 1051/1051H, Hippie Man, is a textile costume that consists of a vest, shirt, pants and a headband, with the vest imparting the essential character. The vest has flimsy construction of the neck and seams and flimsy edges.

  The applicable subheading for style 119214/300921, Humpty Dumpty on a Wall, style 8092, Tattoo Shirt, is a textile costume, style 1172, 1172H, 5480, 5480H, 5815 and 5815H, Pirate Skeleton, style 5880/5880H, Zombie Convict, and style 1051/1051H, Hippie Man, 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,

Robert B. Swierupski
Director,

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