The tariff classification of costume sets from China.

N059585 May 12, 2009 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Karla Pinsky Creative Designs International , LTD 2540 Metropolitan Drive Trevose, PA 19053-6738 RE: The tariff classification of costume sets from China. Dear Ms. Pinsky: In your letter dated April 28, 2009, you requested a tariff classification ruling. You submitted the following samples of textile costume sets: Item 30112, Disney Princess Dress Up Trunk, consists of three shirts, three skirts, one purse, two headbands, two wands, fake jewelry and toy shoes packaged inside a cardboard trunk. (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 flimsy shirts impart the essential character of the set. The dark blue shirt has one styling feature and four embellishments, but has a loose, visible overlock stitched neck and seams, thin elastics, a hook and loop tab closure and loose, visible overlock stitched edges. The pink shirt has two styling features and one embellishment, but has a loose, visible overlock stitched neck and seams, thin elastics, a hook and loop tab closure and loose, visible overlock stitched edges. The light blue shirt has two styling features and three embellishments, but has a loose, visible overlock stitched neck and seams, thin elastics, a hook and loop tab closure and loose, visible overlock stitched edges. Item 21064, Disney Fairies Dress Up Trunk, consists of three shirts, three skirts, one pair of wings, two wands, three halos and jewelry packaged inside a cardboard trunk. (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 flimsy shirts impart the essential character of the set. The pink shirt has two embellishments, but has a loose, visible overlock stitched neck and seams, a hook and loop tab closure and loose, visible overlock stitched edges. The green shirt has four embellishments, but has a loose, visible overlock stitched neck and seams, thin elastics, a hook and loop tab closure and loose, visible overlock stitched edges. The blue shirt has a styling feature and two embellishments, but has a loose, visible overlock stitched neck and seams, thin elastics, a hook and loop tab closure and loose, visible overlock stitched edges. Item 89918, Barbie Dress Up Trunk, consists of three shirts, three skirts, two wands, one halo, one purse and fake jewelry packaged inside a cardboard trunk. (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 flimsy shirts impart the essential character of the set. The hot pink shirt has one embellishment, but has a loose, visible overlock stitched neck and seams, thin elastics, a hook and loop tab closure, visible overlock stitched edges. The light pink shirt has one embellishment, but has a loose, visible overlock stitched neck and seams, thin elastics, and loose, visible overlock stitched edges. The purple shirt has one styling feature and two embellishments, but it has a loose, visible overlock stitched neck and seams, a hook and loop tab closure and loose, visible overlock stitched edges. The applicable subheading for item 30112, Disney Princess Dress Up Trunk, item 21064, Disney Fairies Dress Up Trunk, and item 89918, Barbie Dress Up Trunk, 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