The tariff classification of textile costumes from China.

N199927 January 27, 2012 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6104.43.2020 Ms. Ursula T. Gabriel Dreamgirl International 5548 Lindbergh Lane Bell, CA 90201 RE: The tariff classification of textile costumes from China. Dear Ms. Gabriel: In your letter dated January 9, 2012 you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Style number 8378 Fire Master Ninja Costume consists of a hooded top, tabard with blinking LED, pants, face mask, knee pads and arm pads. The fabric is constructed of 100% knit polyester.  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 hooded top imparts the essential character. The top has a well made neck, tight interior seams and a hook and loop tab closure. The arms, hem and closure are finished with loose, visible, overlock stitches. Style number 8381 Gruesome Grim Costume consists of a hooded top, pants, cape, sash and fingerless gloves. The fabric is constructed of 100% polyester. 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 hooded top imparts the essential character. The top has a draping gauze trim on the hood, a well made neck and tight interior seams. The edges of the arms and hem are raw and the hook and loop tab closure is finished with loose, visible, overlock stitches. Style number 8387 Hungry for You Costume consists of a fabric apron, hat, and a foam cleaver.  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 apron imparts the essential character. It is constructed of 100% polyester knit. The neck and all edges are raw. Style number 8389 Robbin U. Wallet Costume consists of a top, pants, scarf and money pouch, all constructed of 100% polyester knit. A felt eye mask is included. 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 2 piece arm and tight interior seams. There is a patch bearing an inmate number sewed to the top. The flimsy neck and hem are finished with loose, visible, overlock stitches. The Child-Sized Alien Lord Costume, identified as style number 8379, consists of a robe/dress, belt, detachable collar and fingerless 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.”  The hooded robe/dress, which is constructed of 100% polyester knitted fabric, imparts the essential character of the set.  The garment has a rectangular panel sewn onto the chest that is activated by sound or motion. When activated, the panel flashes its illumination in time to the sound or movement. These effects are controlled via an attached battery powered switch box that is carried inside an interior pocket which adjusts the volume while switching the light option on/off. The switch box is powered by two “AAA” batteries. The garment also has padded shoulder pieces and sturdy seams. The applicable subheading for Fire Master Ninja, Gruesome Grim, Hungry for You and Robbin U. Wallet 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 Child-Sized Alien Lord Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’."  The rate of duty will be 16 percent 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, Thomas J. Russo Director National Commodity Specialist Division