The tariff classification of textile costumes from China.

N236257 December 28, 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 30, 2012, you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: The Death King Costume, composed of 85% polyester, 10% cotton and 5% PU, consists of a tunic, cape, crown, belt, cuffs, and yoke, which you call a cowl. The costume will be imported in two sizes; adult medium, item number 5148270; and, adult large, item number 5148271. 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 tunic. Although the gauze at the neck provides some styling, it is raw and contributes to the costume’s tattered appearance. The tunic has visible loose overlock stitching with hanging threads at the neck; and raw, jagged edges at the arms and hem. It closes with hook and loop tabs and the closure edges have visible loose overlock stitching. The Death Queen Costume, is composed of 90% polyester, 5% PU, and 5% Acryle. It consists of a dress, crown, cape, belt and arm covers, which you call glovelettes. The costume will be imported in three adult sizes; small, item number 5147439; medium, item number 5147440; and large, 5147441. 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 dress has some styling, this costume has raw, jagged edges at the hem and visible loose overlock stitching at the arms, neck and closure edge. It is secured with hook and loop tabs. The adult size Immortal Death Reaper Costume, composed of 40% cotton, 50% polyester and 10% latex, consists of a robe, gloves and mask. The costume will be imported in two sizes; medium, item number 5148280; and large, item number 5148281. 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. Although the double layer fabric and gauze additions provide styling, they contribute to the generally ragged appearance of the robe. It has raw edges with hanging threads at the arms, hood and hem; and visible loose overlock stitching at the closure. The robe is secured with hook and loop tabs. The child size Very Metal Clown Costume is composed of 90% polyester and 10% Latex. It consists of a coat, mask and cuffs. The costume will be imported in two sizes; medium, item number 5144182; and large, item number 5144183. 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 coat imparts the essential character of the set. Although the coat has some styling, it has visible loose overlock stitching at the arms, and raw edges at the sleeves, front, collar and lapels. The adult size Very Metal Clown Costume is identical to the child size version described above and will be available in two sizes; medium, item number 5148284; and large, item number 5148285. The applicable subheading for the Death King, Death Queen, Immortal Death Reaper and Child’s and Men’s Very Metal Clown 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