The tariff classification of textile costumes from China.

N206318 March 6, 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 February 17, 2012 you requested a tariff classification ruling. You submitted the following Child Size samples, which are being returned per your request: Cowboy Mad Hatter Costume, style numbers 5142018-M and 5142019-L, consists of a 100% polyester knit tunic with an attached sculpted foam face with beard 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 tunic imparts the essential character of the set. The neck, hem and closure edge of the tunic have loose, visible, overlock stitches. The tunic’s closure is secured with hook and loop tabs. Mr. Hyde Mad Hatter Costume, style numbers 5142006-M and 5142007-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 hook and loop tabs. Wizard Mad Hatter Costume, style numbers 5142015-M and 5142016-L, consists of a 100% polyester knit robe with an attached sculpted foam face with beard 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 and closure edge of the robe have loose, visible, overlock stitches. The robe’s closure is secured with hook and loop tabs. The sleeve edge is raw. Pirate Mad Hatter Costume, style numbers 5142012-M and 5142013-L, consists of a 100% polyester knit tunic with an attached sculpted foam face with beard 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 tunic imparts the essential character of the set. The neck, hem and closure edge of the tunic have loose, visible, overlock stitches. The tunic’s closure is secured with hook and loop tabs. The sleeve edge is raw. The applicable subheading for the Cowboy Mad Hatter, Mr. Hyde Mad Hatter, Wizard Mad Hatter and Pirate 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