The tariff classification of textile costumes from China.

N194348 December 7, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Taylor Lawson Paper Magic Group. 345 7th Avenue, 6th Floor New York, NY 10001 RE: The tariff classification of textile costumes from China. Dear Ms. Lawson: In your letter dated November 18, 2011 you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Item number 6839025/6839026 Vampire Costume is a textile costume constructed of 100% polyester. It consists of a shirt, pants and cape. 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 imparts the essential character. The shirt has an attached ascot, asymmetrical waist and a turned neckline. The shirt has loose interior seams and thin elastic at the wrist. The edges of the shirt’s cuffs and closure have visible, loose, overlock stitching. The edges of the hem and ascot are raw. Item number 6748197/6748198 Zombie Sheriff Costume is a textile costume constructed of 100% polyester fabric. It consists of a shirt, pants, hat and belt. 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 imparts the essential character. The shirt has an attached tie, epaulets and faux pockets. The edges of the sleeves, tie, epaulets and faux pockets are raw. It has a closure consisting of two hook and loop tabs. The finishing of the hem and closure has visible, loose, overlock stitching. The applicable subheading for the Vampire and Zombie Sheriff 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