The tariff classification of textile costumes from China.

N235192 November 21, 2012 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Paulina Dong Seasonal Visions International, Inc. 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of textile costumes from China. Dear Ms. Dong: In your letter dated October 26, 2012, you requested a tariff classification ruling. You submitted the following Child Size samples, which are being returned per your request: The Race Car Driver Costume, identified as item numbers 5144135/5144136/5144137- Child Size Small, Medium and Large, consists of a 100% polyester knit jumpsuit and hat. 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 jumpsuit imparts the essential character of the set. Although the fabric inserts on the arms and legs provide styling, this costume has visible, loose overlock stitching at the collar, arms, ankles and closure edges. The jumpsuit is secured with hook and loop tabs. The Werewolf Costume, identified as item numbers 5144156/5144157- Child Size Medium and Large, consists of a hoodie, glovelettes and mask. The fabric composition is described as 80% polyester woven, 10% acrylic and 10% ethylene vinyl acetate. 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 hoodie imparts the essential character of the set. Although the ears on the hood and fur inserts provide styling, this costume has a tattered appearance. The arms, hem and hood edges are raw. It has visible, loose overlock stitching on the closure edges and is secured with hook and loop tabs. The Special Ops Soldier Costume, identified as item numbers 5144144/5144145/5144146- Child Size Small, Medium and Large, consists of a 100% polyester woven shirt, pants and hat. 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 shirt imparts the essential character of the set. Although the shirt has strong interior seams and pockets which provide styling, this costume has visible, loose overlock stitching at the arms, hem, pockets and closure edges. The shirt is secured with hook and loop tabs. The Reaper Costume, identified as item numbers 5144150/5144151/5144152- Child Size Small, Medium and Large, consists of a 100% polyester knit hooded robe. Although the robe has gauze stitched onto the neck which provides styling, the arms, hem, and hood edge of this costume are raw. It is secured with hook and loop tabs and has visible, loose overlock stitching at the closure edges. The applicable subheading for the Race Car Driver, Werewolf, Special Ops Soldier and Reaper Costumes 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