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 styles G-3092-03, Diva Devil, M-0104-08, Monk, M-0104-09, Hooded Robe, M-0105-05, Priest, and style M-0504-01, Indian, from China
Dear Ms. Lee:
In your letter dated December 22, 2008, on behalf of Spencer Gifts, Inc., you requested a tariff classification ruling.
Style G-3092-03, Diva Devil, is a flimsy textile costume set that consists of a dress, a headpiece and a fake fork, with the dress imparting the essential character. Although the dress has two styling features and a well-made embellishment, it has 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, closure and one styling feature.
Style M-0104-08, Monk, is a flimsy textile costume set that consists of a robe and a hood with a capelet, with the robe imparting the essential character. The robe 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.
Style M-0104-09, Hooded Robe, is a flimsy textile costume set that consists of a robe and a hood with a capelet, with the robe imparting the essential character. The robe 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.
Style M-0105-05, Priest, is a flimsy textile costume set that consists of a robe, necklace and a scarf, with the robe imparting the essential character. The robe 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.
Style M-0504-01, Indian, is a flimsy textile costume set that consists of a shirt, pants and a headpiece, with the shirt imparting the essential character. Although the shirt has cut fringe strips in front and on the arms and two well-made embellishments, it has 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, closure and styling.
The applicable subheading for styles G-3092-03, Diva Devil, M-0104-08, Monk, M-0104-09, Hooded Robe, M-0105-05, Priest, and style M-0504-01, Indian, 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