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NY N005540

January 22, 2007



TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of costumes from China.

Dear Ms. Huang:

In your letter dated December 27, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling.

You have requested rulings on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95.

Style number B-1504-00, Reaper, is a textile costume set that consists of a polyester knit robe and a belt, with the robe imparting the essential character. Although the robe has two styling features, a well-made neck and well-made seams, it has a flimsy hook and loop closure and flimsy edges at the arms, bottom, closure, hood and two styling features.

Style number B-1507-00, Gold Dragon Ninja, is a textile costume set that consists of a shirt, pants and a hood, with the shirt imparting the essential character. Although the shirt has styling (tabard), well-made seams and well-made edges at the tabard, it has a flimsy neck, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

The applicable subheading for style number B-1504-00, Reaper, and style number B-1507-00, Gold Dragon Ninja, 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.


Robert B. Swierupski

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