The tariff classification of a costume from China.

N055997 March 31, 2009 CLA-2-95:OT:RR:NC:N2:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Maureen Ford Toys R Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of a costume from China. Dear Ms. Ford: In your letter dated March 19, 2009, you requested a tariff classification ruling. You submitted a sample of item #551462, Lil Devil Costume, which is a knit polyester textile costume set that consists of a red jumpsuit, a red headpiece with fake horns and detachable black wings. 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 jumpsuit imparts the essential character of the set. Although the jumpsuit has a well-made neck, the rest of the jumpsuit is overwhelmingly flimsy and includes loose, visible overlock stitched seams, a hook and loop tab closure and loose, visible overlock stitched and/or raw edges at the arms, ankles and closure. Your sample is being returned as requested. The applicable subheading for item #551462, Lil Devil 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. 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"). 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/. 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