The tariff classification of textile costumes from China.

N236258 December 21, 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 a sample, identified as an adult Vampire Bride Costume, which consists of a dress, a shrug and a veil. The costume will be imported in three sizes: small, item number 5147445; medium, item number 5147446; and large, item number 5147447. 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 90% polyester and 10% cotton woven fabric. Although the dress has double-layers and an obscured neckline, it has loose visible overlock stitching at the arms, and raw edges at the double-layers and at the hem, with loose thread hanging down from the hem edges. The dress has a red stain across the bodice and waist simulating spattered blood. You submitted a sample, identified as an adult Undead Goth Zombie Costume, which consists of a top with attached buckles, a skirt with an attached belt, two gauze strips, two cuffs, two leg/arm warmers. The costume will be imported in three sizes: small, item number 5147378; medium, item number 5147379; and large, item number 5147380. 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 top, which is constructed of 100% polyester knit fabric. Although the top has attached buckles and hanging gauze, it has loose visible overlock stitching at the neck, arms, hem, and closure edges. The top is closed with hook and loop tabs. The same costume will be imported for girls’s and available in three sizes: small, item number 5143121; medium, item number 5143122; and large, item number 5143123. You submitted a sample, identified as an adult Black Lace Vampira Costume. In your ruling request, you state that the costume consists of a dress and choker. However, upon examination of the costume and its retail packaging, it was noted that the costume actually consists of a dress and belt. The costume will be imported in three sizes; small, item number 5147454; medium, item number 5147455; and large, item number 5147456. 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 flimsy dress, which is constructed of 100% polyester knit fabric. Although the dress has arm drapes and a multi-paneled skirt, it also has a loose, visible overlock stitched neck, a flimsy waist and loose, visible overlock stitched and/or visible raw edges. This same costume will be imported for girl’s and available in four sizes; small, item number 5143157; medium, item number 5143158; large, item number 5143159 and 14/16, item number 5143160. The applicable subheading for the adult Vampire Bride, adult/girl’s Undead Goth Zombie, and the adult/girl’s Black Lace Vampira 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