The tariff classification of textile costumes from China.

N144038 February 4, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lynsey Koslik Palamon USA 480 Enterprise Street Ste. B San Marcos, CA 92078 RE: The tariff classification of textile costumes from China. Dear Ms. Koslik: In your letter dated January 17, 2011, you requested a tariff classification ruling for three textile costumes. The first item, identified as a Cyborg Sublimation Costume Set, item number 3612, consists of a long-sleeved pullover top and pants. 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 top imparts the essential character of the set. Although the top has tightly stitched interior seams, it has a hook and loop tab closure and loose, visible overlock stitched and/or raw edges at the neck, arms, and hem. The second item, identified as a Zombie Sublimation Costume Set, item number 3613, consists of a long-sleeved pullover top and pants. 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 knitted 100% polyester top imparts the essential character of the set. Although the top has tightly stitched interior seams, it has a hook and loop tab closure and loose, visible overlock stitched and/or raw edges at the neck, arms, and hem. The third item, identified as a SWAT Sublimation Costume Set, item number 17854, consists of a long-sleeved pullover top and pants. 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 knitted 100% polyester top imparts the essential character of the set. Although the top has tightly stitched interior seams, it has a hook and loop tab closure and loose, visible overlock stitched and/or raw edges at the neck, arms, and hem. The applicable subheading for the Cyborg Sublimation Costume Set, the Zombie Sublimation Costume Set, and the SWAT Sublimation 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