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NY M80431

February 24, 2006

CLA-2-95:RR:NC:SP:225 M80431


TARIFF NO.: 9505.90.6000

Mr. Ji Hyun Yoon
Mario Chiodo Studios
70 Washington Street, Suite 425
Oakland, CA 94607

RE: The tariff classification of a costume from China.

Dear Mr. Yoon:

In your letter dated February 13, 2006, you requested a tariff classification ruling.

You submitted a sample of the following costume, which meets the flimsy, non-durable requirements for classification within Chapter 95 and is being returned upon your request.

Style 5145011, Club 10/31 VIP Joker Costume, is a textile costume set that consists of a black coat with white collar and cuffs, a white top hat, a black wing tie and a faux red vest, with the coat imparting the essential character. Although the coat has well-made styling (wire inside the tails), well-made capped edges at the hem and a well-made belt embellishment, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, flimsy edges at the arms and closure and flimsy buttons.

The applicable subheading for style 5145011, Club 10/31 VIP Joker Costume, 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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