The tariff classification of a Jail House Rock’n Diva Costume Set from China.

N090434 January 13, 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 Jail House Rock’n Diva Costume Set from China. Dear Mr. Williams: In your letter dated December 16, 2009, you requested a tariff classification ruling. You submitted a sample, identified as an Adult Size Jail House Rock’n Diva Costume Set, style number B2225, which consists of a top, pants, hat, belt and an arm band. 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 top is constructed of 100% polyester knitted fabric. It features alternating black and hot pink horizontal stripes, spaghetti straps decorated with black sequins, a slit in the front, 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 Adult Size Jail House Rock’n Diva 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