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NY N019292




November 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Jung Choi
Windsor Toys, Inc.
P.O. Box 5156
Old Bridge, NJ 08857

RE: The tariff classification of style F59612, Leopard Costume, from Korea, Indonesia, China and Thailand

Dear Mr. Choi:

In your letter dated November 2, 2007, you requested a tariff classification ruling on the following flimsy costumes, which are being returned upon your request.

Style F59612, Leopard Costume, is a textile costume that consists of a full-bodied plush leopard that measures approximately 20” in height x 29” in length from head to tail. It is made primarily of knitted and mesh polyester and polyester fiber. The leopard has an opening in its stomach, which allows the wearer to slip through the opening and wear the costume around his/her waist like an inner tube. Adjustable shoulder straps help keep the costume in place around the waist.

Since this costume is not considered a garment of Chapter 61 or Chapter 62 and therefore not subject to exclusion from Chapter 95, the costume will be classified under 9505.90.6000, HTSUS.

The applicable subheading for style F59612, Leopard Costume, 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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