The tariff classification of Halloween costumes from China.

N185965 September 30, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago-Edwards CE Consulting Services, LLC 501 Esplanade #228 Redondo Beach, CA 90277 RE: The tariff classification of Halloween costumes from China. Dear Mr. Crago-Edwards: In your letter dated September 13, 2011, on behalf of Atico International USA, Inc., you requested a tariff classification ruling. You submitted the following Non-Woven Children’s Halloween Costumes, identified as item # A079BA01124: The first sample, Black Ninja, is an eight-piece costume, constructed of 100% non-woven polyester fabric, consisting of a tunic with an attached hood, a mask, pants, a tie sash, two arm ties and two leg ties packaged together for retail sale in a polyester bag with a cardboard insert. 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 tunic imparts the essential character of the set. The tunic has no styling and loose interior seams that pull apart easily, precluding repetitive wear. The second sample, Horror Robe, is a two-piece costume, constructed of 100% non-woven polyester fabric, consisting of a robe with an attached hood and a belt tie packaged together for retail sale in a polyester bag with a cardboard insert. 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 robe imparts the essential character of the set. The robe has no styling and loose interior seams that pull apart easily, precluding repetitive wear. The third sample, Playful Pirate, is a four-piece costume, constructed of 100% non-woven polyester fabric, consisting of a vest, pants, an eye patch and a bandana packaged together for retail sale in a polyester bag with a cardboard insert. 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 vest imparts the essential character of the set. The vest has no styling and loose interior seams that pull apart easily, precluding repetitive wear. Your samples are being returned as you requested. The applicable subheading for the Non-Woven Children’s Halloween Costumes (Black Ninja, Horror Robe and Playful Pirate) 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." 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