The classification of a child’s costume from China.

N214797 April 25, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Avenue, 6th Floor New York, NY 10001 RE: The classification of a child’s costume from China. Dear Ms. Vizcarra: In your letter dated April 13, 2012, you requested a tariff classification ruling. The submitted sample, Crazy the Clown, identified as item number 6748159, is a textile costume consisting of a shirt, pants, collar and mask. 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 shirt, which is constructed of 100% polyester. The shirt is designed to resemble a strait-jacket, with attached straps at the sleeve and a double layer at the hem. It also has a loose, visible overlock stitched neck, loose interior seams that rip easily, a flimsy hook and loop tab closure, raw edges at the arm, and loose, visible overlock stitched edges at the hem, closure and straps. Your sample is being returned upon your request. The applicable subheading for item number 6748159, Crazy the Clown, 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