The tariff classification of textile costumes from China.

N235999 December 18, 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 November 20, 2012, you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: The child size Ghost Ship Pirate Costume consists of a coat, false shirt front, hat, sash and mask. The costume will be imported in child’s size medium, item number 5144096 and large, item number 5144097. 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 coat. Although there is some styling, this is a flimsy coat with loose overlock stitching at the neck, raw edges at the arms and a jagged, raw hem. The child size Soldier Costume consists of a jumpsuit and hat. The costume will be imported in small, item number 5144167; medium, item number 5144168 and large, item number 5144169. 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. The jumpsuit has visible loose overlock stitching with hanging threads at the collar, closure edge, arms and ankles. It closes with hook and loop tabs. The child size Police Officer Costume consists of a shirt, pants, handcuffs and hat. The costume will be imported in x small, item number 5144138; small, item number 5144139 and medium, item number 5144140. 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 faux pockets and gold buttons, it is flimsy with visible loose overlock stitching at the arms, neck, hem, closure edge, and pockets and is secured with hook and loop tabs. The child size Knight Costume consists of a tunic and hood. The costume will be imported in small, item number 5144147; medium, item number 5144148 and large, item number 5144149. 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 it has some styling, the tunic has visible loose overlock stitching at the neck, arms, closure edge and hem. The tunic closes with hook and loop tabs. The child size Swashbuckler Costume consists of a jacket, false shirt front, headscarf, pants and sash. The costume will be imported in small, item number 5144141; medium, item number 5144142 and large, item number 5144143. 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. Despite some styling, this is a flimsy costume with visible loose overlock stitching at the neck and arms and a raw, jagged edge at the hem. The applicable subheading for the child size Ghost Ship Pirate, Soldier, Police Officer, Knight, and Swashbuckler 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