The tariff classification of textile costumes from China.

N236259 December 21, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6104.43.2010 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 Ethereal Vampire Costume, which consists of a dress, a vest with attached skirt and a choker. The costume will be imported in three sizes: small, item number 5147448; medium, item number 5147449; and large, item number 5147450. 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 100% knit polyester fabric. Although the dress has sleeve attachments and a neck ruffle, it has a loose single straight stitched waist, and raw jagged tattered edges at the neck, arms and hem, which give the dress a shabby appearance. You submitted a sample, identified as an adult Ghost Ship Queen Costume, which consists of a jacket with an attached blouse, a hat, a skirt, a sash, and a belt. The costume will be imported in three sizes: small, item number 5147469; medium, item number 5147470; and large, item number 5147471. 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 jacket, which is constructed of polyester woven fabric. Although the jacket has gauze hanging from the arms and neck and faux epaulets, it has loose visible overlock stitching at the neck and closure edges, thin elastics, and raw edges with hanging threads at the arms and hem, which gives the jacket a shabby appearance. The jacket is closed with hook and loop tabs. You submitted a sample, identified as an adult Elegant Tears Costume, which consists of a dress, gloves, hat with attached veil, textile choker and a tie-on peplum. The costume will be imported in three sizes: small, item number 5147436; medium, item number 5147437; and large, item number 5147438. 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 you state in your ruling request is constructed of 100% polyester woven fabric. However, upon further examination by this office, the majority of the fabric is determined to be of knit construction. The dress features a multiple paneled bodice with a woven fabric inset and gathered, puffed sleeves with a double-layered cuff. The dress also has princess seams, ruffled lace-like fabric sewn along the neckline and an asymmetrical hemline. The dress features sturdy interior seams, a well-made neckline and turned edges at the arms. You submitted a sample identified as an adult Egyptian Queen Costume, which consists of a dress, belt, collar with attached scarves and a latex headpiece depicting a bird with outstretched wings that attaches to the head via an elastic strap. The costume will be imported in three sizes: small, item number 5147424; medium, item number 5147425; and large, item number 5147426. 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 you state in your ruling request is constructed of polyester woven fabric. However, upon further examination by this office, the fabric is determined to be of knit construction. The sleeveless dress has an empire waist, a bisected bodice and a pointed hemline. The front of the long dress features all over accordion pleating. The neckline and waistline are trimmed with decorative rickrack. The neck, arm, skirt and closure edges are all stitched with a metalized thread. The dress features a well-made neckline, tightly stitched waist and sturdy interior seams. You submitted a sample, identified as an adult Spirit Costume, which consists of a hooded robe and a mask. The costume will be imported in two sizes: medium, item number 5148268; and large, item number 5148269. 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 hooded robe, which is constructed of 95% polyester woven fabric and 5% latex. Although the robe has an attached chain and double-layers, it has a loose visible overlock stitched neck and closure edges, and raw jagged edges at the arms, double-layers, which gives the robe a shabby appearance. The robe is closed with hook and loop tabs. The applicable subheading for the adult Ethereal Vampire, adult Ghost Ship Queen, and adult Spirit 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. The applicable subheading for the adult Elegant Tears and the adult Egyptian Queen Costumes will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." The rate of duty will be 16 percent ad valorem. 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