The tariff classification of costumes from China.

N244278 August 1, 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 16, 2013, you requested a tariff classification ruling. You submitted a sample, identified as the adult Wicked Ways Costume, style number DF-10606 (O/S), which consists of a cape, a mini witch hat and a textile belt with a plastic buckle, worn together to depict a witch. 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, which is constructed of 100% polyester knit fabric, has visible loose overlock stitching with hanging threads at the edges of the hem and ties. The second sample, identified as the adult Pitchy Costume, style number DF-10607 (S/M) and DF-10608 (M/L), consists of a tie-shoulder sleeveless top and arm covers, worn together to depict a devil. 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 top, which is constructed of 100% polyester knit fabric, imparts the essential character of the set. The top has visible loose overlock stitching with hanging threads at the edges around the neck and ties and a glued-on pitchfork applique. The bottom hem features a jagged raw edge. We are returning your request for a classification for Comic Sweetie, style numbers DF-10602 (S/M) and DF-10603 (M/L), and Dark Delights, style numbers DF-10604 (S/M) and DF-10605 (M/L), from China, and any related samples, exhibits, etc. because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).  According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office.  If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11. We are unable to issue a ruling because the classification of similar garments is currently before CBP Headquarters. When this classification issue is resolved, you may resubmit your ruling requests for these garments. The samples will be returned to you as requested. The applicable subheading for the Wicked Ways Costume Set and the Pitchy Costume Set 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