The tariff classification of a Gothic Witch Costume Set from China.

N096890 April 8, 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 a Gothic Witch Costume Set from China. Dear Ms. Floriano: In your letter dated February 25, 2010, but received on April 8, 2010, you requested a tariff classification ruling. The submitted sample, a Teen Sized Gothic Witch Costume Set, identified as style number 9518015, consists of a dress, a bolero, a hat and leggings. 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, constructed of knit 100% polyester fabric, imparts the essential character of the set. Although the sleeveless black and silver dress has a gathered skirt, a drop waist, and a tightly stitched waist, it also has loose, visible overlock stitched neck and seams, a hook and loop tab closure and loose, visible overlock stitched and/or raw edges at the arms and closure. The applicable subheading for the Gothic Witch 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/. 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 number 9518004, the Devil in da Hood Costume Set; style number 94007, the Lady Bug Costume Set; style numbers 92002 and 92008, the Zombie Ninja Costume Sets; and style number 94006, the Kyoto Kutie Costume Set. 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