The classification of an adult costume from China.

N219565 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 21, 2012, you requested a tariff classification ruling. The submitted sample, Zombie Groom, identified as item number 6748195, is an adult textile costume designed to resemble a wedding groom’s tuxedo and consists of a black coat, a cummerbund, a top hat and a pair of black pants. 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 coat. The flimsy coat, which is constructed of 100% polyester, has just the front of a white shirt attached at the neck. The shirt front has loose threads hanging down from its raw sides, non-working buttons, and is decorated with a black bow tie. The coat’s arms and hem have raw, jagged edges that give the coat a dilapidated appearance. You state that the costume will be imported in small, medium and large sizes, which will be identical in fabric content and construction to the submitted sample. Your sample is being returned as you requested. The applicable subheading for Zombie Groom, identified as item number 6748195, 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