The tariff classification of textile costumes from China.

N194215 November 30, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6106.20.2010 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 11, 2011 you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Item number 5148181/5148182 Wriggly Mortie The Undead Clown Costume is a textile costume constructed of 100% woven polyester. It consists of a top, pants, mask with wig, hat and a plastic hand. 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 puff sleeves, tight interior seams, a flimsy neck, and thin elastic at the cuffs. The edges of the top’s cuffs, hem, and closure have visible, loose, over-lock stitching. Item number 5148175/5148176 Carnivorous Cletus Costume is a textile costume constructed of 10% polyester and 90% cotton woven fabric. It consists of a top, overalls and a mask with wig. 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 overalls impart the essential character. The overalls have adjustable straps, an attached PVC wound and tight interior seams. The edges of the neck, arm holes, straps and legs have visible, loose, over-lock stitching. Item number 5148167/5148168 Zombie Workout Costume is a textile costume constructed of 100% polyester knit fabric. It consists of a shirt/blouse with an attached PVC wound 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 shirt/blouse imparts the essential character. The shirt/blouse has a hook and loop closure with loose, visible over-lock stitching at the closure and around the PVC wound. It has well made, turned, double layer cuffs, neck, collar, hem and faux pockets. It has tight seams and raglan sleeves. The shirt/blouse is neither flimsy in nature or construction, nor lacking in durability; this garment is well made. The applicable subheading for the Wriggly Mortie The Undead Clown and Carnivorous Cletus 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. The applicable subheading for the Zombie Workout Costume will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other, Women’s." The duty rate will be 32% ad valorem. 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