The tariff classification of Textile Costumes from China.

N096835 March 11, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Juliana Lim Juliana Lim CHB, Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of Textile Costumes from China. Dear Ms. Lim: In your letter dated February 5, 2010, on behalf of your client, California Costume Collections Inc., you requested a tariff classification ruling for five textile costumes. The samples will be returned as requested. The first item, identified as a Toddler Sized Lil Warrior Costume Set, item number 00087, consists of a long sleeved pullover top, fringed pants, and a headband. 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 brown knit polyester top imparts the essential character of the set. The top has decorative narrow fabric sewn around each arm, encircling each bicep. It also features a breastplate printed on the chest and sewn in loops at the neck for hanging. The top has a loose, visible overlock stitched and/or raw edges at the neck, arms, closure, and hem. The second item, identified as an Adult Crypt Crawler Costume Set, item number 00874/KM714, consists of a robe, gloves, waist tie, mask, and a hood. 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.” The black knit polyester robe imparts the essential character of the set and features raw edged jagged sleeve openings, a raw edged jagged hemline, and sewn in loops at the neck for hanging. The robe has a hook and loop tab closure, and loose, visible overlock stitched and/or raw edges at the neck and closure. The third item, identified as the Adult Mr. Grim Costume Set, item number 01098/KM731, consists of a robe, hood, waist tie, mask, gloves, and a metal chain. 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.” The black knit polyester robe imparts the essential character of the set and features raw edged jagged sleeve openings, a raw edged jagged hemline, and sewn in loops at the neck for hanging. The robe has a hook and loop tab closure, and loose, visible overlock stitched and/or raw edges at the neck and closure. The applicable subheading for the Toddler Sized Lil Warrior Costume Set, the Adult Crypt Crawler Costume Set, and the Adult Mr. Grim 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. 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/. We are returning your request for a ruling for item numbers 00231/KM241, the Child Sized Mr. Grim Costume Set, and M00332, the Child Sized Shredded Robe. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part: No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so. In addition, 19 C.F.R. 177.9(a) states that “In the absence of a change of practice or other modification or revocation which affects the principle of the ruling set forth in the ruling letter, that principle may be cited as authority in the disposition of transactions involving the same circumstances.”  As we have previously issued to you New York Ruling N046837 on the Reaper Child Costume Set, now identified as the Child Sized Mr. Grim Costume Set, and New York Ruling N048059 on the Child Sized Shredded Robe, which are constructed exactly the same as the instant costumes, then the same circumstances exist and it is contrary to the sound administration of customs laws to issue additional rulings. Therefore, the above referenced file is hereby administratively closed. 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