CLA-2-95:OT:RR:NC:N2:225

Ms. Christian Lee
Handerson Handicraft Mfg. Co. 11F/6, No.2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of style G-3368-00, Hippie, and style W-2620-00, French Maid, from China

Dear Ms. Lee:

In your letter dated January 15, 2009, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling.

G-3368-00, Hippie, is a flimsy textile costume set that consists of a cardigan-like garment, pants and hat made of polyester, with the cardigan-like garment imparting the essential character. The cardigan-like garment is overwhelmingly flimsy, with a loose visible overlock stitched neck and seams, a hook and loop tab closure and loose visible overlock stitched and/or raw edges at the arms, hem and closure.

W-2620-00, French Maid is a flimsy textile costume set that consists of a dress and a headpiece, with the dress imparting the essential character.  The short sleeve dress features raglan sleeves, a sewn-on apron, ruffles at the bottom, a loose single straight stitched neck, loose visible overlock stitched seams, thin elastic at the arms and raw edges at the collar, arms and bottom.

The applicable subheading for style G-3368-00, Hippie, and style W-2620-00, French Maid, from 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