The tariff classification of a Dr. N. Sane Costume Set and a Fairy Costume Set from China.

N134395 December 2, 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 92121 RE: The tariff classification of a Dr. N. Sane Costume Set and a Fairy Costume Set from China. Dear Ms. Floriano: In your letter dated November 9, 2010, you requested a tariff classification ruling. The first sample, identified as a Child-Sized Dr. N. Sane Costume Set, style number 17025, consists of a top, pants, a mask and vinyl hands. 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 top imparts the essential character of the set. The top is constructed of 100% polyester woven fabric. The top has a raw-edged neck, a hook and loop tab closure, loosely stitched interior seams, and loose, visible overlock stitched and/or visible raw edges. The second sample, identified as an Adult Fairy Costume Set, style number 11027, consists of a dress, a waist cinch, and wings. 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 dress imparts the essential character of the set. The dress is constructed of 100% polyester knitted fabric and has a loose, visible overlock stitched neck, a hook and loop tab closure, loosely stitched interior seams and loose, visible overlock stitched and/or visible raw edges. The applicable subheading for the Child-Sized Dr. N. Sane Costume Set and the Adult Fairy 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