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NY N023081




February 14, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of styles 130012 & 130012H, Child Twisted Jester Costume, styles 130013 & 130013H, Teen Twisted Jester Costume, 130014 & 130014H, Adult Twisted Jester Costume, styles 130015 & 130015H and styles 131012 & 131012H, Child Deluxe Twisted Jester Costume, styles 131013 & 131013H, Teen Deluxe Twisted Jester Costume, styles 131014 & 131014H, Adult Deluxe Twisted Jester Costume, styles 131015 & 131015H, from China, Taiwan, India and Vietnam

Dear Ms. Tsiavos:

In your letter dated February 5, 2008, you requested a tariff classification ruling on the following flimsy costumes which are being returned upon your request.

Styles 130012 & 130012H, Child Twisted Jester Costume, styles 130013 & 130013H, Teen Twisted Jester Costume, 130014 & 130014H, Adult Twisted Jester Costume, styles 130015 & 130015H, Plus Size Twisted Jester Costume, are eight styles of a flimsy textile costume set made of knit polyester that consists of a top, a detachable collar, pants, a belt, gloves and a mask, with the top imparting the essential character. Although the top has two styling features, it has a loose overlock stitched neck and seams, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, bottom and closure.

Styles 131012 & 131012H, Child Deluxe Twisted Jester Costume, styles 131013 & 131013H, Teen Deluxe Twisted Jester Costume, styles 131014 & 131014H, Adult Deluxe Twisted Jester Costume, styles 131015 & 131015H, Plus Size Deluxe Twisted Jester Costume, are eight styles of a flimsy textile costume set made of knit polyester that consists of a top, a detachable collar, pants, a belt, gloves and a mask, with the top imparting the essential character. Although the top has four styling features, it has a loose overlock stitched neck and seams, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, bottom and closure.

The applicable subheading for styles 130012 & 130012H, Child Twisted Jester Costume, styles 130013 & 130013H, Teen Twisted Jester Costume, 130014 & 130014H, Adult Twisted Jester Costume, styles 130015 & 130015H and styles 131012 & 131012H, Child Deluxe Twisted Jester Costume, styles 131013 & 131013H, Teen Deluxe Twisted Jester Costume, styles 131014 & 131014H, Adult Deluxe Twisted Jester Costume, styles 131015 & 131015H, 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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