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NY N027705




May 9, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Helena Cooper
Original Concepts Inc.
701 E. 3rd Street, Suite 130
Los Angeles, CA 90013

RE: The tariff classification of style 30573, Pirate Cuff Boot Attachment and style 30292, Pirate Cuff Boot Attachment (Wide Fit) from China

Dear Ms. Cooper:

In your letter dated April 30, 2008, you requested a tariff classification ruling.

The polyester boot tops have a cuff at the top and extend to the top of the foot and are decorated with metallic and black satin bows with fake jewels. The items are not considered parts of footwear or clothing accessories of chapters 61 or 62, HTSUS. They are intended for use with a costume.

The applicable subheading for style 30573, Pirate Cuff Boot Attachment and style 30292, Pirate Cuff Boot Attachment (Wide Fit) 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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