CLA-2-95: RR: NC: SP: 225 M83418
Ms. Maria Johnson
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of costumes from China.
Dear Ms. Johnson:
In your letter dated May 2, 2006, you requested a tariff classification ruling.
You submitted the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request.
Style 2808, Cry Baby, is a textile costume set that consists of a jumpsuit, a bib, a bonnet, a pacifier, a safety pin and leg warmers, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made elastics at the arms and bottom, well-made edges at the hem and a well-made lace embellishment, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the closure.
Style 2809, Martian G, is a textile costume set that consists of a top, a mask and a chain, with the top imparting the essential character. Although the top has a styling feature (pocket) and a well-made pocket edge, it has a flimsy neck and seams, flimsy thin elastics at the arms and bottom, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.
Style 2811, Skully, is a textile costume set that consists of a top, mask and chain, with the top imparting the essential character. The top has a flimsy neck and seams, flimsy elastics at the arms and bottom, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.
Style 5105, Sponge Bob Extra Value, is a costume that depicts the cartoon character “SpongeBob” and is comprised of a top that has a flimsy neck and flimsy seams.
The applicable subheading for style 2808, Cry Baby, style 2809, Martian G, style 2811, Skully, and style 5105, Sponge Bob Extra Value, 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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division