The tariff classification of a costume set from China.

N077736 September 30, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a costume set from China. Dear Ms. Benedetto: In your letter dated September 23, 2009, you requested a tariff classification ruling. You submitted a sample of the Reversible Angel To Devil Costume identified both as style #CS10-0006 and #A2412. The sample is a costume set that consists of a reversible costume that allows the wearer to reverse the costume from an angel design to a devil design. The costume set is comprised of a polyester fabric top, a polyester fabric skirt, a pair of wings and a belt. 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 top imparts the essential character of the set. The top has a double layer, loose visible overlock stitched neck and seams, a hook and loop closure and loose overlock stitched and/or raw edges. Your sample is being returned per your request. The applicable subheading for the Reversible Angel To Devil Costume identified both as style #CS10-0006 and #A2412 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