CLA-2-95:OT:RR:NC:N2:225
Ms. Leah C. Navidad
Disguise, Inc.,
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of styles 317, Earth Fairy (Child), 3212, Southern Belle (Child), 3216 & 2179FEL, Fairytale Witch Pink (Child) & Storybook Witch Green (Child), 9129, Spider Plaid (Child), 9131, Checkered Cutie (Child), from China
Dear Ms. Navidad:
In your letter dated December 13, 2007, you requested a tariff classification ruling on the following flimsy costumes, which are being returned upon your request.
Style 317, Earth Fairy (Child), is a flimsy textile costume set that consists of a dress, wings and a head piece, with the dress imparting the essential character. Although the dress has three styling features, a well-made neck and a well-made embellishment, it has a loose single straight stitched waist, loose visible overlock stitched seams, flimsy thin elastics at the arms, a flimsy hook and loop closure and raw or loose overlock stitched edges at two arm layers, three skirt layers and the closure.
Style 3212, Southern Belle (Child), is a flimsy textile costume set comprised of a dress. Although the dress has five styling features, one well-made skirt edge and a well-made embellishment, it has a loose visible overlock stitched neck and seams, a loose single straight stitched waist, flimsy thin elastics at the arms, a flimsy hook and loop closure and raw or loose overlock stitched edges at the arms, bottom, closure, collar, bust and two skirt layers.
Style 3216 & 2179FEL, Fairytale Witch Pink (Child) & Storybook Witch Green (Child), are two styles constructed the same of a flimsy textile costume set that consists of a dress with attached apron and a hat, with the dress with attached apron imparting the essential character. Although the dress with attached apron has four styling features, a well-made edge at one styling feature and a well-made embellishment, it has a loose visible overlock stitched neck and seams, a loose single straight stitched waist, a flimsy hook and loop closure and raw or loose overlock stitched edges at the arms, bottom, closure and sleeves.
Style 9129, Spider Plaid (Child), is a flimsy textile costume set that consists of a dress, a hat and a petticoat, with the dress imparting the essential character. Although the dress has one styling feature and three well-made embellishments, it has a loose visible overlock stitched neck and seams, a loose single straight stitched waist, flimsy thin elastics at the arms, a flimsy hook and loop closure and raw or loose overlock stitched edges at the arms, two bottom layers, closure and the collar.
Style 9131, Checkered Cutie (Child), is a flimsy textile costume set that consists of a dress and a hat, with the dress imparting the essential character. Although the dress has one styling feature and three well-made embellishments, it has a loose visible overlock stitched neck and seams, a loose single straight stitched waist, flimsy thin elastics at the arms, a flimsy hook and loop closure and raw or loose overlock stitched edges at the arms,
The applicable subheading for styles 317, Earth Fairy (Child), 3212, Southern Belle (Child), 3216 & 2179FEL, Fairytale Witch Pink (Child) & Storybook Witch Green (Child), 9129, Spider Plaid (Child), 9131, Checkered Cutie (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