The tariff classification of an Eskimo Cutie Costume Set from China.

N096889 March 24, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Norma Floriano Incharacter Costumes 5950 Nancy Ridge Drive, Ste. 100 San Diego, CA 92128 RE: The tariff classification of an Eskimo Cutie Costume Set from China. Dear Ms. Floriano: In your letter dated February 25, 2010, you requested a tariff classification ruling. The submitted sample, Eskimo Cutie Costume Set, identified as style #93005A, consists of a costume set comprised of a faux fur trimmed dress and a jacket made of knit polyester fabric. 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 of the set. The dress has a loose, visible overlock stitched neck and seams, thin elastics, a hook and loop tab closure and loose, visible overlock stitched and/or raw edges. The applicable subheading for the Eskimo Cutie Costume Set, identified as style #93005A 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").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 unable to issue a ruling for style 93001A, Senorita Bone-ita, style 93002A, Voodoo Vixen, style 93006A, Cheeky Cherokee, and style 9518014, Robin Hoodlum. Should you still wish rulings on these costumes, please provide samples in their imported condition showing how the various proposed designs are incorporated into the costumes, along with the paper work that we have returned to you, with your ruling request resubmission. 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