The tariff classification of textile costumes from China.

N235785 December 12, 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 December 4, 2012, you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: The 20’s Flapper Costume consists of a polyester dress and headband. The costume will be imported in a variety of Child Sizes: Small, 5143124; Medium, 5143125; and Large, 5143126. 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. Although the neck and skirt fringe provide some styling, this is a flimsy dress with visible loose overlock stitching at the arms, hem and neck. The 20’s Darling Costume consists of a polyester dress and headband. The costume will be imported in a variety of Child Sizes: Small, 5143088; Medium, 5143089; and Large, 5143090. 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 dress imparts the essential character of the set. Although the neck and skirt fringe provide some styling, the dress has a raw hem, visible loose overlock stitching at the arms and closure edge and a hook and loop closure. The Bright Witch Costume consists of a polyester dress and hat. The costume will be imported in a variety of Child Sizes: Small, 5143130; Medium, 5143131; and Large, 5143132. 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 dress imparts the essential character of the set. Although the shoulder gathers, inset belt and ruffles provide some styling, there are visible loose threads at the ruffles, the arms are raw, and there is visible loose overlock stitching at the neck, hem and closure edge The dress is secured with hook and loop tabs. The Amethyst Witch Costume consists of a dress, cape, hat, choker and belt. The costume will be imported in a variety of Child Sizes: Small, 5143183; Medium, 5143184; and Large, 5143185. 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 dress, made of 90% polyester and 10% PU, imparts the essential character of the set. Although the inset lace up panel provides some styling, the waist and elastic in the back are flimsy, there is visible loose overlock stitching at the arms, and the hem is raw with a tattered appearance. The Kitty Costume consists of a polyester dress and headband with ears. The costume will be imported in a variety of Child Sizes: Small, 5143139; Medium, 5143140; and Large, 5143141. 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 dress imparts the essential character of the set. Despite the gathered skirt, gathered shoulders and inset belt panel which provide styling, this is a flimsy costume with visible loose overlock stitching at the arms, neck and closure edge; flimsy elastic at the sleeve and rear waist; hook and loop tabs at the closure; and a raw edge at the hem. The applicable subheading for the 20’s Flapper, 20’s Darling, Bright Witch, Amethyst Witch and Kitty 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