The tariff classification of textile costumes from China.

N236360 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 November 30, 2012, you requested a tariff classification ruling. The samples are being returned per your request. You submitted a sample of a child size Fresh Kill Kyle Costume, which is constructed of 85% polyester, 5% cotton and 10% EVA. It consists of a jacket, false shirt front with wound and pants. The costume will be imported in two sizes; medium, item number 5144060; and large, item number 5144061. 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 white cuffs provide some styling, the flimsy jacket is poorly constructed with raw edges at the hem, sleeves, cuffs and front of the jacket. You submitted two samples of a Worm Food Costume which are identical except for size. They are composed of a shirt with wound and pants. The costume will be imported in four sizes; adult medium and large, item numbers 5148266 and 5148267; and child medium and large, item numbers 5144178 and 5144179. 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. Although the wound and gauze provide styling, they contribute to the costume’s tattered appearance. The shirt has a flimsy neck and raw edges at the hem and sleeves. The closure edge has visible, loose overlock stitching and is secured with hook and loop tabs. You submitted two samples of a Cleaver the Clown Costume which are identical except for size. They are composed of a hooded tunic and mask. The costume will be imported in four sizes; adult medium and large, item numbers 5148195 and 5148196; and child medium and large, item numbers 5144124 and 5144125. 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 tunic. Although the tunic has some styling, it has flimsy elastic at the arms, and raw edges at the hem, hood and sleeves. The closure edge has visible, loose overlock stitching and is secured with hook and loop tabs. The applicable subheading for the Fresh Kill Kyle, Worm Food and Cleaver the Clown 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