The tariff classification of styles 5090, Evil Queen (Adult), 5091, Cinderella (Adult), 5230FEL, Buzz Lightyear (Child), 7259, The Love Guru (Adult), and style 5530, Bob the Builder (Child), from China

N029295 June 5, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6104.63.2028 Ms. Luz Guzman Disguise, Inc., 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of styles 5090, Evil Queen (Adult), 5091, Cinderella (Adult), 5230FEL, Buzz Lightyear (Child), 7259, The Love Guru (Adult), and style 5530, Bob the Builder (Child), from China Dear Ms. Guzman: In your letter dated May 19, 2008, you requested a tariff classification ruling on costumes which are being returned upon your request. Style 5090, Evil Queen (Adult), is a flimsy textile costume set that consists of a robe with attached cape, a hood with attached crown and a gold cord, with the robe with attached cape imparting the essential character. Although the robe with attached cape has a styling feature, a well-made neck and a well-made arm edge, it has a loose single straight stitched waist, loose overlock stitched seams, a string tie closure and raw or loose overlock stitched edges at two bottom layers and the closure. Style 5091, Cinderella (Adult), is a flimsy textile costume set that consists of a dress, a slip, a choker, glovelettes, a headband and a slip, with the dress imparting the essential character. Although the dress has three styling features, a well-made neck and two well-made embellishments, it has a loose single straight stitched waist, loose overlock stitched seams, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at two arm layers, three bottom layers and the closure. Style 5230FEL, Buzz Lightyear (Child), is a flimsy textile costume comprised of a jumpsuit with an attached hood. Although the jumpsuit has a well-made neck, it has loose overlock stitched seams, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, ankles, closure and hood. Style 7259, The Love Guru (Adult), is a flimsy textile costume set that consists of a tunic and a fake flower lei, with the tunic imparting the essential character. The tunic is overwhelmingly flimsy, with a loose overlock stitched neck and seams, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, bottom and closure. Style # 5530 is a Bob the Builder Costume consisting of a top, pants, plastic hard hat, tool belt with sound box, toy wrench, screwdriver and hammer. The top and pants are constructed of knit polyester fabric. The top features a pleated sleeve, finished neck, hemmed sleeves, loose overlock stitched seams and bottom, and a hook and loop tab closure with a raw edge; on the whole, the garment is flimsy. The high-waist pants feature double layer arm straps with a turned edge, hemmed waist and ankles, loose overlock stitched seams, and a hook and loop tab closure with loose overlock stitching; on the whole, the garment is non-flimsy (well made). General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the pants impart the essential character of the set. The applicable subheading for styles 5090, Evil Queen (Adult), 5091, Cinderella (Adult), 5230FEL, Bob Lightyear (Child), and style 7259,The Love Guru (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. The applicable subheading for style # 5530 is a Bob the Builder Costume will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s and girls’…dresses, skirts, divided skirts, trousers…knitted or crocheted…Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The duty rate will be 28.2% ad valorem. The textile category designation is 648. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division