The tariff classification of textile costumes from China.

N213944 May 1, 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 April 11, 2012 you requested a tariff classification ruling. You submitted the following Adult Size samples, which are being returned per your request: The Deluxe Fresh Kill Kyle Costume, identified as item numbers 5148165-M/5148166-L, consists of a 100% polyester woven coat, false shirt front and pants all with PVC wounds, PVC mask with hair and PVC hands. 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 jacket imparts the essential character of the set. Although the PVC wounds and white cuffs provide styling, the flimsy jacket is poorly constructed with raw edges at the hem, sleeves, cuffs and front of the jacket. The Deluxe Winged Reaper Costume, identified as item numbers 5148231-M/5148232-L, consists of a 100% polyester knit robe, gauze wings, PVC mask and PVC hands. 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. Although the double layer cuffs, plastic rib cage and gauze on the front provide styling, the robe has a flimsy neck and raw edges at the closure, hem, sleeves, and cuffs. The robe closes with flimsy hook and loop tabs. The applicable subheading for the Deluxe Fresh Kill Kyle and Winged Reaper 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