The tariff classification of textile costumes from China.

N209816 March 30, 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 March 2, 2012 you requested a tariff classification ruling. You submitted the following Adult Size samples, which are being returned per your request: The Deluxe Worm Food Costume, Style 5148177/5148178 consists of a 100% polyester woven shirt and pants with attached PVC wounds, PVC mask with wig and PVC hands. You indicate that the costume will also be imported as Deluxe Worm Food Boy, Child Medium and Large Sizes 5144088-M/5144089-L. 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 shirt imparts the essential character of the set. Although the PVC wounds and gauze provide styling, the shirt has a flimsy neck and raw edges at the hem and sleeves. The closure edge has visible, loose overlock stitching and is secured with a hook and loop tab. The applicable subheading for the Deluxe Worm Food Costume 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. We are returning your request for the Deluxe Fresh Kill Kyle Costume, Style 51481665/5148166 and any related samples, exhibits, etc. The costume is described in your letter and insert card as having PVC wounds on the coat, shirt front and pants. The garments in the sample have no PVC wounds and do not match the description of the item for which you are requesting a ruling. We need complete and correct samples and descriptions of the items in question in order to issue a ruling. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section If you have any questions regarding the above, contact National Import Specialist Wayne Kessler at 646-733-3026. 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