The classification of an adult costume from China.

N219518 June 4, 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 an adult costume from China. Dear Ms. Vizcarra: In your letter dated May 22, 2012, you requested a tariff classification ruling. The submitted sample, Sister Spirit, identified as item number 6748361, is an adult textile costume designed to resemble a nun’s habit and consists of a dress, a veil, a cross and a 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. The flimsy long dress, which is constructed of 100% polyester, has gathered shoulders and sturdy seams, but has a visible, loose overlock stitched neck, a loose single straight stitched waist, a hook and loop tab closure, a visible, loose overlock stitched closure edge, and raw, jagged edges at the arms and hem. You state that the costume will be imported in various sizes, such as small, medium and large, which will be identical in fabric content and construction to the submitted sample. Your sample is being returned upon your request. The applicable subheading for Sister Spirit, identified as item number 6748361, 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. 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