The tariff classification of costumes from China.

N244919 August 22, 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 August 5, 2013, you requested a tariff classification ruling. You submitted a sample, identified as the adult Put ‘em Up! Costume, style number DF-10630 (O/S), which consists of a short sleeve black and blue top with a spread collar worn to depict a policeman. The flimsy top, which is constructed of 100% polyester woven fabric, has visible loose overlock stitching that runs the entire length of the front and is closed with hook and loop tabs with buttons glued on top. A fake silver metal “police” badge is glued to the wearer’s left chest, and an embroidered applique patch with the word “POLICE” is glued to the wearer’s right chest. The flimsy top also has visible loose overlock stitching with hanging threads at the edges of the sleeves and hem. You submitted a sample, identified as the adult Confessions Costume, style number DF-10631(O/S), which consists of a short sleeve black top with a white insert intended to depict a clerical collar worn by a clergyman. The flimsy top, which is constructed of 100% polyester woven fabric, has visible loose overlock stitching with hanging threads at the edges of the collar, sleeves, front opening and hem. The front opening is closed with flimsy hook and loop tabs. You submitted a sample, identified as the adult Bat Cape Kit Costume, style number DF-10632 (O/S), which consists of a hooded cape, gloves, shoe covers, wings and an eye mask worn together to depict a bat. 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 is printed with black bats and is constructed of 100% polyester knit fabric. The cape has visible loose overlock stitching with hanging threads at the edges of the neck, hood, front opening (which runs the entire length of the cape) and front tie. The cape also has jagged raw edges at the hem. The applicable subheading for style number DF-10630 (O/S), style number DF-10631(O/S), and style number DF-10632 (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.  We are returning your request for a classification for the Smokin’ Hottie Shoe Cover, style number DF-10629 (O/S), and Prison Bound Babe, style numbers DF-10627 (S/M) and DF-10628 (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 articles is currently before CBP Headquarters. When this classification issue is resolved, you may resubmit your ruling requests for these articles. The samples will be returned to you as requested. 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, Myles B. Harmon Acting Director National Commodity Specialist Division