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NY N015151




August 9, 2007

CLA-2-N2:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Pat Beals
Teetot & Company, Inc.
Corporate Offices
207 W. Crowther Suite D
Placentia, CA 92870

RE: The tariff classification of Style number 62110, Spider Witch and Style number 71100, Ballerina from China

Dear Ms. Beals:

In your letter dated April 23, 2007, you requested a tariff classification ruling.

Style number 62110, Spider Witch, is a textile costume set that consists of a polyester velvet dress and a hat, with the dress imparting the essential character. Although the dress has three styling features, it has a flimsy and loose, visible overlock stitched neck, a flimsy and loose single stitched waist, flimsy and loose, visible overlock stitched seams, flimsy and loose overlock stitched arm edges and raw edges at two bottom layers.

Style number 71100, Ballerina, is a textile costume set that consists of a polyester dress, a velvet cape, panties, a fake tiara, ballet slippers and fake pearl beads, with the dress imparting the essential character. Although the dress has two well-made embellishments, it has a flimsy and loose, visible overlock stitched neck, a flimsy and loose single stitched waist, flimsy and loose, visible overlock stitched seams, flimsy and loose overlock stitched edges at the arms and two bottom layers and two flimsy glued-on embellishments. The Ballerina costume will be packaged inside a cardboard hat box decorated with colorful graphics that depict little girls wearing the articles inside the box.

The applicable subheading for Style number 62110, Spider Witch and Style number 71100, Ballerina 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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