The tariff classification of a Boy’s Light Up Pirate Costume Set from China.

N087909 January 8, 2010 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 Boy’s Light Up Pirate Costume Set from China. Dear Ms. Benedetto: In your letter dated December 7, 2009, you requested a tariff classification ruling. You submitted a sample, identified as a Boy’s Light Up Pirate Costume Set, style number CS10-0063, which consists of a top, pants, a belt, a head wrap, sash and a mask. 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 top imparts the essential character of the set. The arms and the front panel of the top are constructed of 100% woven polyester fabric with a plastic chest piece that exhibits an exposed rib cage. The top also features an attached vest, which is constructed of 100% knitted polyester fabric, same as the back panel of the shirt. There is an electronic component in the top, that when pressed causes red lights to flash in the ribcage. The top has 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 sample will be returned to you as requested. The applicable subheading for the Boy’s Light Up Pirate 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