The tariff classification of textile costumes from China.

N100376 April 9, 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 February 25, 2010, but received on April 7, 2010, you requested a tariff classification ruling for two textile costumes. Item number 94003A, identified as a Girls’ Scarem Harem Costume Set, and item number 9594003, a Teen Sized Scarem Harem Costume Set, are the same item, except for size. The costume sets consists of a jumpsuit, a bolero with attached arm drapes, a headpiece, 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.” The sleeveless, purple jumpsuit, which is constructed of knit nylon and polyester fabric, imparts the essential character. The legs of the jumpsuit are fashioned out of a sheer fabric, and gathered at the ankles, which is caused by the addition of thin elastic. The jumpsuit features a basque waist, loose interior seams, a hook and loop tab closure, tight, uniform stitching at the ankles, and loose, visible overlock stitched and/or raw edges at the arms and closure. Item number 94004A, identified as a Girls’ Pirate Lass Costume Set, and item number 9594004, a Teen Sized Pirate Lass Costume Set, are the same item, except for size. The costume set consists of a top, a bolero, a headscarf, an overskirt, 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 knit 100% polyester top imparts the essential character of the set. The red sleeveless top features a hook and loop tab closure, and loose, visible overlock stitched and/or raw edges. The applicable subheading for the Girls’ and Teen Sized Scarem Harem Costume Set, and the Girl’s and Teen Sized Pirate Lass 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