The tariff classification of the Jail Breaker Costume Set from China.

N084396 November 18, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Concept Marketing 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of the Jail Breaker Costume Set from China. Dear Mr. Williams: In your letter dated November 4, 2009, you requested a tariff classification ruling. The Jail Breaker Costume Set, style number CS10-0146, consists of a jumpsuit and a hat. 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 orange jumpsuit imparts the essential character of the set. The jumpsuit is constructed of 90% polyester and 10% cotton woven fabric. The item features an insert with black and white vertical stripes and a prison number on the chest. The jumpsuit has a loose, visible overlock stitched neck and seams, a hook and loop tab closure, a loose, single straight stitched waist, and loose, visible overlock stitched and/or visible raw edges. The sample will be returned to you as requested. The applicable subheading for the Jail Breaker 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