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NY N016381




August 30, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045

RE: The tariff classification of item number M00242, Rebel Cheerleader (Child) and item number M00249, Sweet Angel (Child) from China

Dear Mr. Gomez:

In your letter dated August 17, 2007, on behalf of California Costumes, Inc., you requested a tariff classification ruling.

Item M00242, Rebel Cheerleader (Child), is a textile costume set that consists of a dress and pom poms, with the dress imparting the essential character. Although the dress has a well-made embellishment, it has a flimsy and loose, visible overlock stitched neck, a flimsy and loose, visible single straight stitched waist, flimsy and loose, visible overlock stitched seams, flimsy and loose, visible overlock stitched edges at the arms and raw edges at the bottom.

Item M00249, Sweet Angel (Child), is a textile costume set that consists of a dress, wings and a halo, with the dress imparting the essential character. Although the dress has a styling feature and two well-made embellishments, it has a flimsy and loose, visible overlock stitched neck, flimsy and loose, visible overlock stitched seams and flimsy and loose, visible overlock stitched edges at the bottom.

The applicable subheading for item number M00242, Rebel Cheerleader (Child) and item number M00249, Sweet Angel (Child) 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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