The tariff classification of textile costumes from China.

N203185 February 24, 2012 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Paulina Dong Seasonal Visions International Inc. 1368 Park Ave. Emeryville, CA 94608 RE: The tariff classification of textile costumes from China. Dear Ms. Dong: In your letter dated January 27, 2012 you requested a tariff classification ruling. You submitted the following Child Size samples, which are being returned per your request: Pumpkin Jack Mad Hatter Costume, style numbers 5144072-M and 5144073-L, consists of a 100% polyester knit robe with an attached sculpted foam face and an oversize hat that covers the wearer’s head and sits on the shoulders. 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 robe imparts the essential character of the set. The neck, hem, closure edge and sleeves of the robe have loose, visible, overlock stitches. The robe’s closure is secured with three hook and loop tabs. Zombie Mad Hatter Costume, style numbers 5144074-M and 5144075-L, consists of a 100% polyester knit robe with an attached sculpted foam face and an oversize hat that covers the wearer’s head and sits on the shoulders. 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 robe imparts the essential character of the set. The neck, hem, closure edge and sleeves of the robe have loose, visible, overlock stitches. The robe’s closure is secured with three hook and loop tabs. Evil Skull Mad Hatter Costume, style numbers 5144076-M and 5144077-L, consists of a 100% polyester knit robe with an attached sculpted foam face and an oversize hat that covers the wearer’s head and sits on the shoulders. 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 robe imparts the essential character of the set. The neck, hem, closure edge and sleeves of the robe have loose, visible, overlock stitches. The robe’s closure is secured with three hook and loop tabs. The applicable subheading for the Pumpkin Jack Mad Hatter, Zombie Mad Hatter and Evil Skull Mad Hatter 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. 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