The tariff classification of a Flower Princess Costume Set and a 20’s Glamour Flapper Costume Set from China.

N059940 May 15, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Rosemary Beck Paper Magic Group Halloween Division 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of a Flower Princess Costume Set and a 20’s Glamour Flapper Costume Set from China. Dear Ms. Beck: In your letter dated May 7, 2009 you requested a tariff classification ruling. You submitted the following samples of textile costume sets: The Flower Princess Costume Set consists of a tiara, overskirt and dress constructed of knit polyester fabric. 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 pink polyester dress imparts the essential character of the set. The dress features a pink iridescent ruffle around the neck, a loose, visible overlock stitched neck and seams, a hook and loop tab closure and loose, visible overlock stitched and/or visible raw edges. The costume set will be imported in item numbers 6731047, 6731048 and 6731049, which are constructed exactly the same, except for size. The 20’s Glamour Flapper Costume Set consists of a headband and dress. 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 black dress imparts the essential character of the set. The dress features gold colored strips of fabric at the neck and bottom hem, which serve as fringe for the garment. The neck of the garment is well made, but the item has loose visible overlock stitched seams, a hook and loop tab closure, and loose visible overlock stitched and/or visible raw edges. The costume set will be imported in item numbers 6721016, 6721017 and 6721018, which are constructed exactly the same, except for size. The samples will be returned to you as requested. The applicable subheading for the Flower Princess Costume Set and the 20’s Glamour Flapper Costume Set 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