The tariff classification of a textile costume from China.

N235014 November 16, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. David DeFina Rubie’s Costume Co., Inc. One Rubie Plaza Richmond Hill, NY 11418 RE: The tariff classification of a textile costume from China. Dear Mr. DeFina: In your letter dated October 24, 2012, you requested a tariff classification ruling. You submitted a sample identified as the Toddler Size Super Girl Costume, style number 885370, which consists of a polyester dress, a small detachable cape and boot tops. You indicate that the costume will also be imported in Child Size, style number 882314; Adult Size, style number 888239; and Plus Size, style number 17479. These additional costume styles will be constructed the same as the Toddler Super Girl Costume except for size. 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." In this case, the dress imparts the essential character of the set. Although the dress has tight seams, an attached belt and a large sewn-on “S” on its chest, it has loose overlock stitching at the neck, arms, hem, and closure edges. The dress is secured with a flimsy hook and loop tab. Your sample is being returned as you requested. The applicable subheading for the Super Girl Costume styles cited above 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