The tariff classification of textile costumes from China.

N236299 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 December 3, 2012, you requested a tariff classification ruling. You submitted a sample, identified as an adult Vamptessa Costume, which consists of a dress and a choker. The costume will be imported in three sizes: small, item number 5147397; medium, item number 5147398; and large, item number 5147399. 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 some styling, it has raw, poorly cut arm edges, raw edges at the hem with hanging threads, raw closure edges and a poorly cut collar with uneven edges that gives the collar a defective appearance. The dress is closed with a hook and loop tab. You submitted a sample, identified as an adult Undead Cheerleader Costume, which consists of a dress, pom-poms and hair ribbons. The costume will be imported in three sizes: small, item number 5147460; medium, item number 5147461; and large, item number 5147462. 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, and decorated with a pattern of splattered blood. Although the dress has some styling, it has loose visible overlock stitching at the neck, arm and closure edges. The dress also has a raw jagged-cut hem and is closed with a hook and loop tab. You submitted a sample, identified as an adult Evil Queen Costume, which consists of a dress and a crown. The costume will be imported in three sizes: small, item number 5147418; medium, item number 5147419; and large, item number 5147420. 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 knit fabric and 10% ethylene vinyl acetate. Although the dress has some styling, the styling elements have hanging threads and an incomplete look. The dress also has a flimsy neck, raw edges at the arms with hanging threads and raw edges at the hem and closure. The dress is closed with hook and loop tabs. You submitted a sample, identified as an adult Glamour Flapper Costume, which consists of a dress, a headpiece, a choker, and gloves. The costume will be imported in three sizes: small, item number 5147463; medium, item number 5147464; and large, item number 5147465. 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 some styling it has a loose visible overlock stitched neck, and loose visible overlock stitched edges at the arms, hem, and closure. The dress is closed with hook and loop tabs. The applicable subheading for the adult Vamptessa Costume, adult Undead Cheerleader Costume, adult Evil Queen Costume, and the adult Glamour Flapper Costume 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