The tariff classification of a textile costumes from China.

N115879 July 27, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of a textile costumes from China. Dear Ms. Vizcarra: In your letter dated July 12, 2010, you requested a tariff classification ruling. You submitted two samples of textile costumes to this office. The first sample, identified as the Black Robe Costume Set, item number 6769739, consists of a robe, sash, and belt. 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 flimsy black robe imparts the essential character of the set. The long-sleeved robe is constructed of 100% polyester knitted fabric. Although the garment has tight interior seams, it has no styling, a loose, visible overlock stitched neck, and loose, visible overlock stitched and/or visible raw edges. The second sample, identified as the Red Robe Costume Set is constructed exactly the same as the Black Robe Costume Set, except for the color. The costume set contains the same items and is identified as item number 6769740. The samples will be returned to you as requested. The applicable subheading for the Black Robe Costume Set and the Red Robe 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