The tariff classification of a Child Size Deluxe Army Soldier Costume Set from China.

N094516 February 19, 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 Child Size Deluxe Army Soldier Costume Set from China. Dear Mr. Williams: In your letter dated December 16, 2009, but received on February 17, 2010, you requested a tariff classification ruling. You submitted a sample of a Child Size Deluxe Army Soldier Costume Set identified as style #CS09-0036, which consists of a cotton woven fabric camouflage fatigue top and pants, a plastic helmet with a cotton woven fabric covering, a fake plastic canteen and a fake plastic grenade. 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 camouflage fatigue top imparts the essential character. The top has pockets, a sturdy neck, tight seams, a sewn military patch, a sewn insignia patch, a hook and loop tab closure and loose, visible overlock stitched and/or raw edges at the arms, hem, closure, pockets and collar. The sample is being returned upon your request. The applicable subheading for the Child Size Deluxe Army Soldier Costume Set identified as style #CS09-0036 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