The tariff classification of textile costumes from China.

N236256 January 4, 2013 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Annalee Mintz Seasonal Visions International, Inc. 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of textile costumes from China. Dear Ms. Mintz: In your letter dated December 28, 2012, you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: The child size Pirate Captainista Costume, composed of 100% polyester, consists of a dress, jacket, hat and sash. The costume will be imported in three sizes; small, item number 5143165; medium, item number 5143166; and, large, item number 5143167. 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 dress has a multi-layer skirt and ruffles, it has visible loose overlock stitching at the arms, neck, ruffles, over skirt and closure edge. The dress closes with hook and loop tabs. The child size Reaper Costume, composed of 100% polyester, consists of a robe, hood, mask and gloves. The costume will be imported in two sizes; medium, item number 5144205; and large, item number 5144206. 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 robe imparts the essential character of the set. The robe has visible loose overlock stitching at the neck and closure edge, jagged raw edges at the sleeves, and closes with hook and loop tabs. Although the gauze drape provides some styling, it serves to heighten the robe’s tattered appearance. The child size Alien Commander Costume, composed of 90% polyester and 10% EVA, consists of a jumpsuit and mask. The costume will be imported in two sizes; medium, item number 5144092; and large, item number 5144093. 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 silver EVA trim provides some styling, the jumpsuit has visible loose overlock stitching at the neck, arms and ankles, and raw edges at the closure, which is secured with hook and loop tabs. The child size Undead Cheerleader Costume, identified as item numbers 5143177, 5143178 and 5143179, is a flimsy costume, identical, except for size, to the adult size Undead Cheerleader Costume item numbers 5147460, 5147461 and 5147462 previously ruled upon in New York Ruling N236299. The applicable subheading for the Pirate Captainista, Reaper, and Alien Commander 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