The tariff classification of textile costumes from China.

N207976 March 16, 2012 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6104.43.2010 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 29, 2012 you requested a tariff classification ruling. You submitted the following Adult Size samples, which are being returned per your request: The Ethereal Spirit Costume, style numbers 5147180-Small, 5147181-Medium and 5147182-Large, consists of a dress and overdress of 100% polyester knit. 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 dress imparts the essential character of the set. Although the dress has some styling features, the waist and elastic are flimsy and the hem and sleeves of the dress are raw. The Midnight Spell Reversible Robe Costume, style numbers 5147331-Small, 5147332-Medium and 5147333-Large, consists of a hooded robe and sash. 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 essential character is imparted by the robe, which is constructed of 100% polyester knitted fabric. The hem, closure edge and sleeves of the robe have loose, visible, overlock stitches. The robe’s closure is secured with hook and loop tabs. The Devil’s Mistress Costume, style numbers 5147124-Small, 5147125-Medium and 5147126-Large, consists of a dress, flimsy cape and chain 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 essential character is imparted by the dress, which is constructed of 100% polyester knitted fabric.  The dress features an off-the-shoulder look with voluminous sleeves, shoulder straps decorated with sewn-on fabric and a two-piece skirt.  These are both constructed of crochet-like fabric, which does not fray easily. It also has an obscured neckline, sturdy seams, and a sewn-on belt.  The applicable subheading for the Ethereal Spirit and Midnight Spell Reversible Robe 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 Devil’s Mistress Costume will be 6104.43.2010, 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, Women’s."  The rate of duty will be 16 percent ad valorem. Your request for the Medusa Costume, Style 5147196-Small, 5147197-Medium, and 5147198-Large, has already been ruled on in ruling N205894, dated March 9, 2012. 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