The tariff classification of textile costumes from China.

N192815 November 29, 2011 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Paulina Dong Seasonal Visions International, Inc. 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of textile costumes from China. Dear Ms. Dong: In your letter dated November 7, 2011 you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Item number 5148122/5148123 Steroid Athlete Costume is a textile costume constructed of 100% woven polyester. It consists of a printed shirt with sleeves stuffed to look like muscular arms. The shirt has hook and loop tab closures, and loose, visible over-lock stitching at the hem, neck, and closure. Item 6147011 Sexy Cop Costume, sized as Adult, One Size Fits Most, is a textile costume constructed of 100% polyester knit. It consists of a dress, hat, belt and handcuffs. 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 dress imparts the essential character. The dress has tight seams, a capped neck edge, string closure and loose, visible over-lock stitching at the hem, closure and sleeve attachment. Item 5148217 Toxic Mutant Costume, sized as Adult, One Size Fits Most, includes a coverall of 90% Polyethylene Terephthalte/10% PVC, a latex mask, and gloves. 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 coverall imparts the essential character. It has an attached PVC wound, hooded neck, tight seams, hook and loop closure, and flimsy elastic at the cuffs and ankles. The applicable subheading for the Steroid Athlete, Sexy Cop and Toxic Mutant Costumes 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