The tariff classification of Textile Costumes from China.

N099837 April 5, 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 Suite 100 San Diego, CA 92128 RE: The tariff classification of Textile Costumes from China. Dear Ms. Floriano: In your letter dated March 19, 2010, you requested a tariff classification ruling for five textile costumes. The first item, identified as a Teen Sized Egyptian Queen Costume Set, item number 93007, consists of a sleeveless dress, collar, beaded headband, and a detachable peplum. 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 knitted 100% polyester dress imparts the essential character of the set. The dark teal tank dress has a hook and loop tab closure and loose, visible overlock stitched and/or raw edges at the neck, arms, closure, and hem. The second item, identified as a Child Sized and Adult Hazmat Hazard Costume Set, item numbers 92006 and 96007, respectively, consists of a jumpsuit, hood, mask, rubber gloves, and a printed mesh sleeve. 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 yellow woven 100% polyester jumpsuit imparts the essential character of the set. A hazardous materials symbol and the phrase, “Hazmat Unit”, is printed on the jumpsuit’s chest, as well as black circles and smudges, which are all over the garment, and meant to give the costume a soiled appearance. The jumpsuit features jagged, raw edges at the arms and ankles, 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 a Child Sized and Adult Vampire B. Slayed Costume Set, item numbers 92003 and 96001, respectively, consists of a cape, pants, top, vest overlay, and an ascot. 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 knitted white and grey top imparts the essential character of the set. Half of a vinyl stake has been sewn to the chest of the garment, as though the stake had already been plunged into the vampire’s heart. The top features raw edged, jagged sleeve openings, a raw edged, jagged hemline, 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 Teen Sized Egyptian Queen Costume Set, the Child Sized and Adult Hazmat Hazard Costume Set, and the Child Sized and Adult Vampire B. Slayed 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”). 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