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NY N021727





January 11, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Leah C. Navidad
Disguise, Inc.,
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of styles 1316, Matadora, 4918, Shimmer Ballerina (Child), 6672, Elizabeth Empress (Adult), 6923, Russian Princess (Child), and style 6983, Ash Ketchem (Child), from China

Dear Ms. Navidad:

In your letter dated December 20, 2007, you requested a tariff classification ruling on the following flimsy costumes, which are being returned upon your request.

Style 1316, Matadora, is a flimsy textile costume set that consists of a dress, a cape, a hat etc., with the dress imparting the essential character. Although the dress has two styling features and three well-made embellishments, it has a loose visible overlock stitched neck and seams, a loose single straight stitched waist, two flimsy closures and raw or loose overlock stitched edges at the arms, bottom and both closures.

Style 4918, Shimmer Ballerina (Child), is a flimsy textile costume set that consists of a dress, a ribbon and a petticoat, with the dress imparting the essential character. Although the dress has four styling features and three well-made embellishments, it has a loose visible overlock stitched neck and seams, a loose single straight stitched waist, flimsy thin elastics, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, sleeves, three bottom layers and the closure.

Style 6672, Elizabeth Empress (Adult), is a flimsy textile costume set that consists of a dress and accessories, with the dress imparting the essential character. Although the dress has two styling features, a well-made neck and a well-made embellishment, it has a loose single straight stitched waist, loose overlock stitched seams and raw or loose overlock stitched edges at the arms, two bottom layers, closure and top.

Style 6923, Russian Princess (Child), is a flimsy textile costume set that consists of a dress, headpiece, etc., with the dress imparting the essential character. Although the dress has four styling features and four well-made embellishments, it has a loose visible overlock stitched neck and seams, a loose single straight stitched waist, flimsy thin elastics, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, two bottom layers, closure and a styling feature.

Style 6983, Ash Ketchem (Child), is a flimsy textile costume set that consists of a jumpsuit, a hat and gloves, with the jumpsuit imparting the essential character. Although the jumpsuit has a styling feature, a well-made neck, it has a loose single straight stitched waist, loose overlock stitched seams, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, ankles, closure and collar.

The applicable subheading for styles 1316, Matadora, 4918, Shimmer Ballerina (Child), 6672, Elizabeth Empress (Adult), 6923, Russian Princess (Child), and style 6983, Ash Ketchem (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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