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NY N021449




January 9, 2008

CLA-2-95:OT: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 numbers M00209, Dark Angel (Child), 00308, Barnacle Bones (Child), 01007, Supa Pimp Mama (Adult), 01011, 01012, 01010, Big Bad Wolf, Big Foot, Gorilla (Adult), and item number M00702, Egyptian Queen, from Hong Kong

Dear Mr. Gomez:

In your letter dated December 20, 2007, on behalf of California Costumes Inc., you requested a tariff classification ruling.

Item M00209, Dark Angel (Child), is a flimsy 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 a well-made embellishment, it has a loose visible overlock stitched neck and seams, a loose single straight stitched waist and loose overlock or raw edges at the bottom.

Item 00308, Barnacle Bones (Child), is a flimsy textile costume set that consists of a top and pants, with the top imparting the essential character. Although the top has a well-made embellishment, it has a loose visible overlock stitched neck and seams, flimsy thin elastics at the arms and loose overlock or raw edges at the arms and ankles.

Item 01007, Supa Pimp Mama (Adult), is a flimsy textile costume set that consists of a jacket-like garment, a hat and a belt, with the jacket-like garment imparting the essential character. Although the jacket-like garment has a well-made neck and well-made edges at the arms, it has loose visible overlock stitched seams and loose overlock or raw edges at the bottom and front.

Item 01011, 01012, 01010, Big Bad Wolf, Big Foot, Gorilla (Adult), are three styles of a flimsy textile costume set that consists of a jumpsuit, a mask, gloves and shoe covers, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made embellishment, it has loose visible overlock stitched neck and seams, a flimsy hook and loop tab closure and loose overlock or raw edges at the arms, ankles and closure.

Item M00702, Egyptian Queen, is a flimsy textile costume set that consists of a dress, a belt, a collar and a headpiece, with the dress imparting the essential character. Although the dress has a styling feature, a well-made waist and a well-made embellishment, it has a loose visible overlock stitched neck and seams, a flimsy hook and loop tab closure and loose overlock or raw edges at the arms, bottom and closure.

The applicable subheading for item numbers M00209, Dark Angel (Child), 00308, Barnacle Bones (Child), 01007, Supa Pimp Mama (Adult), 01011, 01012, 01010, Big Bad Wolf, Big Foot, Gorilla (Adult), and item number M00702, Egyptian Queen, 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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