The tariff classification of textile costumes from China.

N201619 January 31, 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 23, 2012 you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Style number 8377 Count Your Blood Costume consists of a coat, jabot and vest with blinking LED’s. 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 coat, which is constructed of 100% polyester knitted fabric, imparts the essential character of the set. The coat has a well made neck, tight interior seams and bat wing collar. The hem is raw and the arms, collar and entire front edge are finished with loose, visible, overlock stitches. The faux buttons painted on the lapel appear casually done with irregular edges and color coverage. Style number 8388 Zombie Cop Costume consists of a hat with badge, pants, belt and shirt. 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 which is constructed of 100% polyester imparts the essential character. The shirt has an insert at the bodice, sleeve additions, a faux opening and tight interior seams. The neck is flimsy and unfinished. There are loose threads hanging from the collar edge . The hem is raw and the arms are finished with loose, visible, overlock stitches. Style number 8390 Gravedigger Sheriff Costume consists of a coat, top, hat, belt, bandana and glovettes.  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 coat imparts the essential character. The coat has a wide collar, double layer chest, and decorative grommets on the collar and faux lapels. It has tight interior seams. The hem and arms are raw and the collar and entire front edge are finished with loose, visible, overlock stitches. There are eleven holes cut into this coat as part of the design. All are raw, jagged and fraying. The Child-Sized Lord of Darkness Costume, identified as style number 8380, consists of a robe/dress and a 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.”  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 features sewn-on stuffed devil horns, a fringed hood, arm drapes and sturdy seams. The applicable subheading for Count Your Blood, Zombie Cop, and Gravedigger Sheriff Costume Sets 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 Lord of Darkness Costume Set 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