The tariff classification of costumes from China.

N241013 May 10, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Kevin W. Stewart DJS International Services, Inc. 4215 Gateway Drive, Suite 100 Colleyville, TX 76034 RE: The tariff classification of costumes from China. Dear Mr. Stewart: In your letter dated April 19, 2013, on behalf of Gemmy Industries Corporation, you requested a tariff classification ruling. You submitted a sample of a Skeleton Costume, identified as item number 67838, which consists of a dress, stirrup leggings and a headband with a textile bow. 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 flimsy dress, which is constructed of 80% spandex and 20% woven polyester, and is decorated with iron-on transfers of a ribcage and heart on the bodice and skeletal arm bones on its long sleeves. The dress has visible, loose overlock stitching with hanging threads at the neck, sleeve edges and skirt. You submitted a sample of a Skeleton Tuxedo Costume, identified as item number 67841, which consists of a jacket with attached faux shirt, pants, a top hat, a cummerbund and a skeleton mask. 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 flimsy jacket, which is constructed of 80% woven polyester and 20% spandex, and whose attached faux shirt is decorated with iron-on transfers of a red bow tie and a ribcage. The jacket is tattered and torn with jagged holes in the sleeves. The jacket has raw edges with hanging threads at the lapel, sleeves and jacket tails, and visible loose overlock stitching at the faux shirt edges. Your samples will be returned as requested. The applicable subheading for item numbers 67838 and 67841will 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