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NY N002899

November 13, 2006

CLA-2-95:RR:NC:SP:225 N002899


TARIFF NO.: 9505.90.6000

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of a costume from Hong Kong.

Dear Mr. Gomez:

In your letter dated September 10, 2006, and received on November 7, 2006, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling.

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

Item M00212, Ninja Master (Child), is a textile costume set that consists of a top, pants and a mask, with the top imparting the essential character. Although the top has styling (raglan sleeves and multiple layer sleeves), it has a flimsy neck and seams and flimsy edges at the arms, bottom and hood. You indicate that the costume will also be imported in adult and teen sizes of the same construction.

The applicable subheading for item M00212, Ninja Master (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”).

We are unable to rule on item M00207, Angel (Child), and item M00209, Dark Angel (Child) without the correct samples. Should you still wish a ruling on these costumes, please submit the correct costume samples along with the material that we have returned to you.

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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