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NY N010678

May 14, 2007



TARIFF NO.: 9505.90.6000

Ms. Helena M. Cooper
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a costume from China/Taiwan/Vietnam.

Dear Ms. Cooper:

In your letter dated April 26, 2006, you requested a tariff classification ruling.

You have requested a ruling on the following costume, which meets the flimsy, non-durable requirements for classification within Chapter 95, and is being returned, upon your request.

Style 102414, Mustache Rider Kit (Adult), is a textile costume that consists of a knit polyester top with the printed words, “Mustache Rides 5 Cents”, and a fake mustache that measures approximately 2-1/4” in height x 24” inches in length that is made of synthetic fibers with a fabric backing and has a clear elastic band in back to secure to a person’s face. The top imparts the essential character and has a flimsy, loose, visible overlock stitched neck, flimsy, loose, visible overlock stitched seams and flimsy, loose, visible overlock stitched edges at the arms and bottom.

The applicable subheading for style 102414, Mustache Rider Kit (Adult), 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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