CLA-2-95:OT:RR:NC:N4:425
Mr. David DeFina
Rubie’s Costume Co.
One Rubie Plaza
Richmond Hill, NY 11418
RE: The tariff classification of a textile costume from China.
Dear Mr. DeFina:
In your letter dated February 21, 2013, you requested a tariff classification ruling.
The submitted sample, child size Batman Muscle Chest Costume, identified as style number 885100, consists of a muscle chest top, a headpiece, and a cape. (The headpiece and cape although depicted on the accompanying cardboard insert and referenced in the ruling request, were not included with the sample.) The top has padded chest muscles with a bat insignia and a utility belt design applied via a heat transfer. The top has visible loose overlock stitching at the neck, arms, hem and closure, and is closed with hook and loop tabs. The costume will also be imported in an adult size, item number 880528, which is stated to be identical to the child’s costume except for size.
The sample will be returned as requested.
The applicable subheading for styles 885100 and 880528 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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division