The tariff classification of textile costumes from China.

N236297 January 4, 2013 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 Rotting Reggie Costume, which consists of a hooded robe and a mask. The costume will be imported in two sizes: medium, item number 5148197; and large, item number 5148198. 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 85% polyester, 10% latex, and 5% ethylene vinyl acetate. Although the hooded robe has a well-made neck and tight seams, it has a gaping bloody faux chest wound with weathered gauze that gives the robe a decaying moldy appearance that is accentuated by raw torn arm, hem and hood edges. The robe is closed with a hook and loop tab, with raw edges. You submitted a sample, identified as an adult Ghost Ship Pirate Costume, which consists of a coat, false shirt front, hat, sash and mask. The costume will be imported in two sizes: medium, item number 5148193; and large, item number 5148194. The costume is constructed exactly the same as the child Ghost Ship Pirate Costume previously ruled as flimsy in New York Ruling Letter N235999. You submitted a sample, identified as an adult Tourist Chimp Costume, which consists of a hat, a mask, a shirt and pants. The costume will be imported in two sizes: medium, item number 5148276; and large, item number 5148277. 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 shirt, which is constructed of woven polyester fabric. The shirt has attached fur down the arms to simulate chimpanzee arms, a hemmed cuff, and visible loose overlock stitching at the neck, collar and hem. You submitted a sample, identified as a child Mad Mobster Costume, which consists of a coat, a hat and a skull mask. The costume will be imported in two sizes: medium, item number 5144128; and large, item number 5144129. 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, which is constructed of polyester fabric and cotton. Although the coat has a well-made neck and tight seams, it has raw edges down the coat front, and raw torn edges at the arms and hem. The coat is covered in a pattern of bloody bullet holes and dripping blood. This same costume will be imported for adults in two sizes: medium, item number 5148185; and large, item number 5148186. The applicable subheading for the adult Rotting Reggie, adult Ghost Ship Pirate, adult Tourist Chimp, and child/adult Mad Mobster 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