The tariff classification of a textile costume from China.

N222257 July 13, 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, New York 10001 RE: The tariff classification of a textile costume from China. Dear Ms. Vizcarra: In your letter dated April 19, 2012, but received in this office on June 20, 2012, you requested a tariff classification ruling. You submitted a sample identified as the Full Fantasy Cleopatra French Costume, item number 6748285. Although you state in your ruling request that the costume consists of a dress, wand and wings, examination of the costume sample reveals that it actually consists of a dress, belt, collar and cuffs. 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 polyester dress imparts the essential character of the set. Although the sleeves provide some styling, the dress is flimsy with visible, loose overlock stitching at the neck and a raw hem. The applicable subheading for the Full Fantasy Cleopatra French 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. 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/. For all future ruling requests, please verify that they contain accurate, full and complete descriptions of the articles and sufficient information to determine the proper tariff classification. Inaccurate ruling requests will be rejected and returned to you. 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