The tariff classification of textile costumes from China.

N197238 January 4, 2012 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of textile costumes from China. Dear Mr. Gomez: In your letter dated December 8, 2011, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Item number 00353/KM338/KM747 Demon of Doom Costume consists of a robe constructed of 100% knit polyester, a PVC mask and skull shoulder pads. 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. The robe has a well made neck and tight interior seams. The closure has visible, loose overlock stitching and a string tie. The edges of the robe’s sleeves, hem, and hood are raw. Item number 00299/KM00299/M299 (Child sized) and 01215/KM01215/M1215 (Adult sized) Creepy Clown Costume consists of a top, pants, collar and mask. The top and pants are constructed of 100% knit polyester. It 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 two-layer sleeves and a two-layer bodice. The edges of the top’s neck, hem, sleeves and styling features are raw. Item number 00360/KM360/M00360 Werewolf Costume consists of a top, 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 top imparts the essential character. The top is constructed of 100% polyester knit with a faux fur panel attached at the neck. The top has loose interior seams and the edges of the neck, hem and sleeves are raw. Item number M00300 Punk Cheerleader Costume consists of a top, skirt, pompoms and glovelettes. 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 neckline has visible, loose, overlock stitching. The armholes and hem are raw. The applicable subheading for the Demon of Doom, Creepy Clown, Werewolf and Punk Cheerleader 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. Regarding Item number M00287 Vampire Maiden Costume, this is a well made costume previously ruled upon in New York Ruling N140078, dated January 26, 2011. 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, Thomas J. Russo Director National Commodity Specialist Division