CLA-2-95:OT:RR:NC:N2:225
Ms. Luz Guzman
Disguise, Inc.,
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of styles 6986, Mariposa (Child), 6989 and 7193, Hannah With Shrug (Child), 6991 and 7194, Hannah With Jacket (Child), 7100 and 7195, Hannah With Pink Jacket (Child), and styles 7101, 7196 and 7425, Hannah With Gold Jacket (Child), from China
Dear Ms. Guzman:
In your letter dated February 21, 2008, you requested a tariff classification ruling on the following flimsy costumes which are being returned upon your request.
Style 6986, Mariposa (Child), is a flimsy textile costume set that consists of a dress and wings, with the dress imparting the essential character. Although the dress has two styling features and three well-made embellishments, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, flimsy elastics, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, four bottom layers and the closure.
Styles 6989 and 7193, Hannah With Shrug (Child), are two styles of a flimsy textile costume set that consists of a top with attached shrug, pants and scarf. Style 7193 also includes a wig. The essential character of these sets is the top with attached shrug. Although the top with attached shrug has two styling features and one well-made embellishment, 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 a styling feature.
Styles 6991 and 7194, Hannah With Jacket (Child), are two styles of a flimsy textile costume set that consists of a dress and jacket. Style 7194 also includes a wig. Although the dress has a styling feature and five well-made embellishments, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, flimsy elastics, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, bottom, closure and collar.
Styles 7100 and 7195, Hannah With Pink Jacket (Child), are two styles of a flimsy textile costume set that consists of a dress, a jacket and accessories. Style 7195 also includes a wig. The jacket imparts the essential character and has a styling feature and a well-made embellishment, but has a loose overlock stitched neck and seams, flimsy elastics and raw or loose overlock stitched edges at the arms, bottom, closure and collar.
Styles 7101, 7196 and 7425, Hannah With Gold Jacket (Child), are three styles of a flimsy textile costume set that consists of a jacket, a top leggings and a belt. Style 7196 also includes a wig. The jacket imparts the essential character and has a loose overlock stitched neck and seams and raw or loose overlock stitched edges at the arms, bottom and closure.
The applicable subheading for styles 6986, Mariposa (Child), 6989 and 7193, Hannah With Shrug (Child), 6991 and 7194, Hannah With Jacket (Child), 7100 and 7195, Hannah With Pink Jacket (Child), and styles 7101, 7196 and 7425, Hannah With Gold Jacket (Child), 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