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 June 25, 2007, you requested a tariff classification ruling.

You submitted the following costumes, which meet the flimsy requirements for classification within Chapter 95 and are being returned upon your request. Style# 6634FEL (Barbie Rosella Standard), is a textile costume, comprised of a dress. Although the dress has two styling features and four well-made embellishments, the rest of the dress, (construction, closure, arm, hem, and closure edges), are overwhelmingly flimsy.

Style# 6642FEL (Barbie Bride), is a textile costume set consisting of a dress and veil, with the dress imparting the essential character. Although the dress has two styling features and two well-made embellishments, the rest of the dress, (construction, closure, arm, hem and closure edges), are overwhelmingly flimsy.

The applicable subheading for Style# 6634FEL (Barbie Rosella Standard) and Style# 6642FEL (Barbie Bride), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HSTUS), 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