The tariff classification of textile costumes from China.

N193801 November 29, 2011 CLA-2-95:OT:RR:NC:N4:425 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 8, 2011 you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Item number 5148091/5148092 Have a Heart Costume is a textile costume constructed of 100% polyester knit. It consists of a top, pants and a hat. 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 top imparts the essential character. The top has a sculptured latex chest piece simulating internal organs, a well made neck, and tight seams. The top’s closure is a string tie and the edges of the sleeves, hem, and closure have visible, loose, over-lock stitching. Item number 5148169/5148170 Zombie MD Costume is a textile costume constructed of 100% polyester woven fabric that consists of a lab coat covered in screen printed blood and face mask. 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 lab coat imparts the essential character. The lab coat has tight interior seams. The edges of the neck, sleeves, closure and hem have visible, loose, over-lock stitching and the closure consists of four loose hook and loop tabs. Item number 5148223 Bank Robber Costume, sized as Adult, One Size Fits Most, is a textile costume constructed of 100% polyester woven fabric. It consists of a top with the printed words “Bank Robber” and PVC mask. 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 top imparts the essential character. The top has tight seams, a hook and loop closure and loose, visible over-lock stitching on the hem, neck, closure and sleeves. The applicable subheading for the Have a Heart, Zombie MD, and Bank Robber 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”). Please submit samples for rulings on styles 5148224 Drunken Clown Costume, 5148225 Mobster Costume, and 5148228 Zombie Costume. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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