CLA-2-95:RR:NC:N2:225
Ms. Maria Johnson
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of flimsy costumes from China.
Dear Ms. Johnson:
In your letter dated May 2, 2007, you requested a tariff classification ruling.
You submitted the following textile costumes, which meets the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request.
Style 2529, Chef in Training, is a textile costume set that consists of a jumpsuit, a hat and a scarf, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features and a well-made embellishment, it has a flimsy and loose single stitched waist, flimsy and loose visible overlocked stitched seams, a flimsy hook and loop tab closure, and flimsy and loose visible overlocked stitched edges at the arms, ankles and closure.
Style 2192, Vampira, is a textile costume set that consists of a dress and a headband, with the dress imparting the essential character. Although the dress has four styling features and six well-made embellishments, it has a flimsy and loose single stitched neck and waist, flimsy and loose visible overlocked stitched seams, a flimsy hook and loop tab closure, and loose visible overlocked stitched edges at the arms, bottom, closure, collar and one styling feature.
Style 4655, Babybug Ladybug, is a textile costume set that consists of a dress, a pair of wings and a headpiece, with the dress imparting the essential character. Although the dress has three styling features, it has a flimsy and loose single stitched neck and waist, flimsy and loose visible overlocked stitched seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure, and loose visible overlocked stitched edges at the arms, four skirt layers and closure.
Style 1550, Butterfly Fairy, is a textile costume set that consists of a dress and a headband, with the dress imparting the essential character. Although the dress has one styling feature and two well-made embellishments, it has a flimsy and loose single stitched neck and waist, flimsy and loose visible overlocked stitched seams, a flimsy hook and loop tab closure, and loose visible overlocked stitched edges at the bottom and closure.
Style 1554, Pink Witch, is a textile costume set that consists of a dress and a hat, with the dress imparting the essential character. Although the dress has two styling features and two well-made embellishments, it has a flimsy and loose single stitched neck and waist, flimsy and loose visible overlocked stitched seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure, and loose visible overlocked stitched edges at the arms, two skirt layers and closure.
The applicable subheading for style 2529, Chef in Training, style 2192, Vampira, style 4655, Babybug Ladybug, style 1550, Butterfly Fairy, and style 1554, Pink Witch, 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,
National Commodity
Specialist Division