The tariff classification of a Toddler Sweetheart Nurse Costume Set from China.

N089516 January 12, 2010 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 a Toddler Sweetheart Nurse Costume Set from China. Dear Mr. Williams: In your letter dated December 14, 2009, you requested a tariff classification ruling. You submitted a sample of the Toddler Sweetheart Nurse Costume Set identified as style # CS09-0111. The set consists of a short-sleeved pink and purple polyester dress decorated on its bodice with two purple crosses and featuring an attached purple peplum, removable polyester “apron” decorated with a purple heart, and a textile-covered rigid purple headband decorated with a purple heart. 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 dress imparts the essential character. The dress has puffed sleeves, a ruffled peplum, a multi-layer skirt, a loose overlock stitched neck and seams, a sturdy waist, thin elastics, a hook and loop tab closure and loose overlock stitched and/or raw edges at the arms, hem, closure and peplum. The sample is being returned upon your request. The applicable subheading for the Toddler Sweetheart Nurse Costume Set identified as style # CS09-0111 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. 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/. 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"). 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