The tariff classification of textile costumes from China.

N235287 November 29, 2012 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 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 November 2, 2012, you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: The child sized Gothic Princess Costume consists of a dress, arm covers, which you refer to as gloves, and a latex headpiece depicting a crown that attaches to the head via an elastic strap. The costume will be imported in three sizes; medium, item number 5143098; large, item number 5143099; and 14/16, item number 5143100. 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, which is constructed of 100% polyester knitted fabric. The dress features a multi-paneled bodice with a fishnet-like fabric remnant sewn at the neckline and gathered shoulders with jagged-edged fabric overlays. The dress also features sturdy interior seams and a multi-layered skirt with a peplum. The outermost skirt layer is constructed of a net-like fabric, which does not easily fray or unravel. The bodice insert panel and the neckline are trimmed with metallic narrow fabric, which obscures the neckline. The child sized Nurse Costume consists of a jacket, pants, belt and hat. The costume will be imported in three sizes; small, item number 5143085; medium, item number 5143086; and large, 5143087. 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 jacket imparts the essential character of the set. Although the gathered shoulders provide some styling, this costume has raw edges at the arms and collar, visible loose overlock stitching at the hem and closure edge and is secured with hook and loop tabs. The child sized Dead Knight Boy Costume consists of a tunic, hood and belt. The costume will be imported in two sizes; medium, item number 5144122; and large, 5144123. 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 tunic imparts the essential character of the set. Although the shoulder fringe and double layer sleeve provide some styling, this costume has raw edges at the arms and hem, visible loose overlock stitching at the neck and closure edge and is secured with hook and loop tabs. The adult sized Dead Knight Men Costume is identical to the child sized Dead Knight Boy Costume described above. It will be imported in two sizes; medium, item number 5148187; and large, 5148188. The applicable subheading for the girl’s Gothic Princess Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Nurse, Dead Knight Boy and Dead Knight Men 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/. We are returning your request for a classification ruling for the child sized Mermaid Costume, which will be imported in three sizes; x small, item number 5143151; small, item number 5143152; and medium, item number 5143153; and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations thereunder, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11.We are unable to issue a ruling for item numbers 5143151/5143152/5143153, Mermaid Costume, because this concerns an issue (the classification of certain costumes as flimsy or well-made) which is currently before Headquarters. 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