The tariff classification of textile costumes from China.

N236334 January 9, 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 December 3, 2012, you requested a tariff classification ruling. The samples are being returned per your request. You submitted two samples which are identical except for size, identified as men’s Undead Biker Costume and boy’s Undead Biker Costume. They are composed of a vest with attached faux shirt, bandana and cuffs. The costume, which is constructed of 80% PU, 15% polyester knit and 5% Acryle, will be imported in four sizes; adult medium and large, item numbers 5148207 and 5148208; and child medium and large, item numbers 5144115 and 5144116. 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 vest. Although the vest has some styling, it has a blood soaked motif on the faux shirt front and sleeves, raw jagged edges on the sleeves of the faux shirt and visible loose overlock stitching at its hem. The vest closes with hook and loop tabs. You submitted a sample of a child size Knight Ninja Costume, composed of 90% polyester knit and 10% EVA, which consists of a jumpsuit, hood, belt, mask and gauntlets. The costume will be imported in two sizes; medium, item number 5144094; and large, item number 5144095. 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 jumpsuit imparts the essential character of the set. Although the jumpsuit has some styling, it has a flimsy waist and visible loose overlock stitching at the neck, arms, ankles and closure edge. The jumpsuit closes with hook and loop tabs. The child size Fire Fighter Costume, composed of 90% polyester and 10% EVA, consists of a jacket, pants and hat. The costume will be imported in three sizes; small, item number 5144132; medium, item number 5144133; and large, item number 5144134. 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 jacket imparts the essential character of the set. Although the day-glow trim and closure tabs provide styling, the jacket is flimsy and has visible loose overlock stitching at the collar, arms, hem and closure edge. The child size Spirit Costume, identified as item numbers 5144176 and 5144177, is identical, except for size, to the adult size Spirit Costume previously ruled upon in New York Ruling N236259. The applicable subheading for the Undead Biker, Knight Ninja, and Fire Fighter 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