The tariff classification of costumes from China.

N243964 July 26, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Tiffany Lewis Saum Accessories Inc. 1251-L South Beach Blvd. La Habra, CA 90631 RE: The tariff classification of costumes from China. Dear Ms. Lewis: In your letter dated July 10, 2013, you requested a tariff classification ruling. The first sample submitted, identified as an adult Ziggy Stripes Costume, style number DF-10609 (O/S), consists of a short hooded cape constructed of 100% polyester knit fabric, a tail, eye mask, shoe covers and fingerless gloves, worn together to depict a zebra. 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 flimsy cape imparts the essential character of the set. The cape has visible loose overlock stitching with hanging threads at the edges of the mane, hood, hem and ties. The second sample, identified as an adult Miss Meow to You Costume, style number DF-10610 (O/S), consists of a short hooded cape constructed of 100% polyester knit fabric, a tail, eye mask, shoe covers and fingerless gloves, worn together to depict a leopard. 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 flimsy cape imparts the essential character of the set. The cape has visible loose overlock stitching with hanging threads at the edges of the hood, hem, and ties. The third sample, identified as an adult Guilty Costume, style number DF-10611 (O/S), consists of an oversized top constructed of 100% polyester woven fabric. The top has prison stripes, a prisoner ID number heat transfer on the chest and a heat transfer of the word “GUILTY” on the back shoulders. The front of the single-layer top is embellished with glued-on faux buttons. The garment has a hook and loop tab closure with visible loose overlock stitching at the closure edge. The top also has visible loose overlock stitching with hanging threads at the edges of the arms and hem. The fourth sample, identified as an adult Bloody Butcher Costume, style number DF-10612 (O/S), consists of an oversized robe and a self-fabric belt constructed of 100% polyester woven fabric that is decorated in a blood spattered print featuring severed limbs and body parts. The opening, which encompasses the entire length of the front of the robe, has visible loose overlock stitched edges. The robe also has visible loose overlock stitching with hanging threads edges at the collar, arms and hem. The fifth sample, identified as an adult Zombie Scientist Costume, style number DF-10613 (O/S), consists of an oversized lab coat constructed of 100% polyester woven fabric in a blood spattered print featuring severed limbs and body parts. The garment has a hook and loop tab closure and the closure edge and the entire length of the front of the robe, has visible loose overlock stitched edges. The lab coat also has visible loose overlock stitching with hanging threads edges at the collar, arms and hem. The samples will be returned to you as requested. The applicable subheading for styles DF-10609 (O/S), DF-10610 (O/S), DF-10611 (O/S), DF-10612 (O/S), DF-10613 (O/S) 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